2005 (12) TMI 495

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.... Shri Manoj Krishha, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides, we find that the penalty of Rs. 1,50,000/- Rupees One lac fifty thousand only) is imposed upon the present appellant under the provision of Section 112(a) and 112(b) of the Customs Act, 1962 for the reason that gala No. L/5803/2 of GIDC, Vapi was allotted to him by the Direc....

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....ar's statement was recorded, wherein he admitted that he replaced the goods of foreign origin into indigenous cartons after removing the foreign labels and markings from the said smuggled goods. There is no material on record that the present appellant, who was allotted the shed by the Director of Industries, Gujarat, was in physical possession of the shed premises during the period or that Shri G....