2005 (5) TMI 403

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....y, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Original No. 30/2001, dated 30-10-2001. Among others, the appellant has been imposed a penalty of Rs. 25,000/- and M/s. Pawan Cargo Forwards a penalty of Rs. 10,000/-. The appellant, Shri Vinay Tebriwal is the proprietor of M/s. Pawan Cargo Forwarders. The allegation levelled against him is ....

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.... come into reckoning. He also submits that spares/components for computers do not fall under Chapter IVA or attract Section 123 of the Customs Act. He submits that Revenue has not discharged the burden of proof with regard to smuggled nature of the goods. He also submitted that there was no involvement in the act of abetting to smuggle the goods nor in handling cash nor he had known what the parce....