1979 (4) TMI 157

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Chander Shekhar against the above-mentioned order of the Collector of Customs & Central Excise, New Delhi by which personal penalty of ₹ 5,000 was imposed on the appellant among others as he has allegedly concerned with the recovery of contraband goods from the residential premises of one Shri S.P. Jain. The appellant has denied any connection with the seized goods and the appeal is only....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the room in the presence of the witnesses. It is also seen that though Shri Jain tried to show that the said room was rented out to the appellant, there was no documents in shape of lease-deed or rent-deed to support Shri Jain's contention. The appellant himself has denied that he had anything to do with the seized goods or had kept them in the said premises or leased the premises. Therefore, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o prove that the appellant knew the other two accused viz. Shri S.P. Jain and Shri S.C. Jain. In this connection, the Board observes that the appellant was an employee of M/s. Shaw Wallace & Co. and in the course of his duties, had to book orders on behalf of his Company and the mention of the name of Shri S.C. Jain in his diary, though may raise some doubts about his connections with the other tw....