2005 (8) TMI 519

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....he Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein challenge the order of the Commissioner of Customs, who has, in addition to ordering absolute confiscation of 3090 old and used tyres imported by M/s Plastic Home, imposed penalty of 2 lakhs each upon them. The Commissioner has also imposed penalty on the imp....

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....tic Home who informed him to make the clearance of the goods and thereafter, the tyres would be sent for re-trading and then sold in Indian market. We find that the Adjudicating authority has not assigned any particular role or attributed specific knowledge to the appellants that the old tyres imported in the name of Plastic Home were not permissible for clearance without a licence. Moreover, the ....