2006 (3) TMI 466

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....d against the Order-in-Original dated 28-10-2004, wherein a penalty of Rs. 2,00,000/- has been imposed on the current appellant. 2. Considered the submissions made at length from both sides and perused the records. 3. The appellant is a commission agent who arranges for transport i.e. truck for movement of goods. He is the partner of M/s. Ram Rahim Transport, Raxaul. In this case, he w....

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....so stated that he does not know who came to him but he can definitely recognize the person. It was also submitted in the statement that he does not know what would be loaded in the truck and was not present when the trucks which were loaded. On the face of such categorical statement, it cannot be held that the appellant had aided and abetted in the act of smuggling of copper ingots. It was for the....