2005 (10) TMI 320

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....spondent. [Order]. -  The appellant filed this appeal against the adjudicating order passed by Commissioner of Customs whereby penalty of Rs. 2 lakhs has been imposed on the appellant under Section 112 of Customs Act. 2. Brief facts of the case are that on 23-5-2003 certain quantity of edible oil was seized from trucks on the ground that edible oil is smuggled to India from Nepa....

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....ame of Rajaram is written. The contention is that there is no evidence on record to show that the appellant was involved in the smuggled activity. The driver of the truck has not named the appellant as owner of the goods. Shri Rajaram also not named the appellant as in any way related to the goods in question which were smuggled from Nepal. As Rajaram being their dealer of the fertilizer is known ....