2009 (11) TMI 779

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....des. The appellants filed this appeal against the impugned order whereby a penalty of Rs. 2.00 lakhs (Rupees two lakhs only) was imposed on the appellants. The appellant is a transporter. The case of the Revenue is that total 26 consignments of smuggled fabric were seized from the appellants' godown. Therefore, the appellants are dealing with the smuggled goods, hence, liable for penalty. 2. The ....

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....06 (204) E.L.T. 525 (Cal.) and submitted that in case nobody is taking responsibility of the goods, itself suggests that those are smuggled goods and the Hon'ble High Court held that the transporter is duty bound to verify contents of consignment and also genuineness of names and addresses of consignors. The Hon'ble High Court further held that the penalty on the transporter is imposable under Sec....