2008 (1) TMI 83

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....pellant states that in a joint proceeding against several persons and firms the appellant Shri Yograj Kedia has been imposed a penalty of Rs.10,000/- for the alleged offence committed by M/s. Bajrangbali Roadways, Kolkata. He states that M/s. Bajrangbali Roadways is a proprietory concern belong to Shri Rosunlal Kedia, father of Shri Yograj Kedia and in response to a summon, Shri Yograj Kedia gave ....

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.... other transport companies viz. M/s. Vicky Roadlines and M/s. Alps International. 4. After hearing both sides, I find there is merit in the contention of the Ld. Advocate. Merely because the present appellant has given a statement before the Customs on behalf of his father's proprietary concern as a Power of Attorney holder, he cannot be visited with a penalty. There is also no explanation as t....