2016 (12) TMI 1620

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..../10 & C/273/2010 - FO/A/76320-76327/2016<br>Customs<br>Shri P.K. Choudhary, Judicial Member Sri K.P. Dey, Advocate for appellant(S) Sri S.N. Mitra, A.C. (A.R.) for the respondent(S) ORDER Per: Shri P.K Choudhary All the appeals are arising out of common order and therefore all are taken up together for disposal. The appellants filed these appeals against imposition of penalty under ....

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....ravitta in Nepal and this will be illicitly brought to Naksal Bari area (India) through unauthorised route. Thereafter, the said officers intercepted the vehicles containing contraband nature of Betel Nuts of third country origin. The Customs officials also arrested the drivers of the carrier vehicles and "linemen" as they were found to be persons deliberately and cautiously carrying the contraban....

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....y knowledge of the vehicles being used in smuggling of goods. In respect of the penalty imposed under section 112 of the Customs Act, 1962, the appellants are neither claiming the goods nor is there any evidence to show that the appellants have any link with the smuggled goods, as such, the imposition of penalty under section 112 of the Customs Act is not questionable. Shri Babulal Dey and Sri Ram....

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....sons who had implicated Shri Bijoy Ghosh were not examined by the Adjudicating Authority. It is also submitted that no penalty should be imposed on the owner of the vehicles as they had no knowledge of the smuggling. 7) I am unable to accept the contention of the Ld. Counsel on the ground that the drivers, Khalasi and lineman having had complete knowledge of carrying the contraband goods, did n....