2008 (5) TMI 135

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent. [Order]. - Penalty of Rs. 25,000/- has been imposed on the appellant by the Commissioner, vide the impugned order, on the ground that he had arranged for the trucks on 29-10-1999 as stated by Shri Mahesh S. Karkera. He was present during loading and-subsequent offloading of the crates from the trucks as stated by the driver of the truck. He was not an employee of CHA M/s. Jepsons and Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... passenger was exonerated by the Commissioner. Further. MbPT officials and crucial witnesses like the forklift operator have not pointed a finger at Nitin Narsale. Introducing a passenger to a CHA, arranging transport/labour etc. on someone's request is not an offence. 6. Lastly, no one has alleged that Nitin Narsale issued any instructions/directions for loading/unloading the two wooden crates....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt they were imported. The appellant did not commit any act, which rendered them liable to confiscation. In this connection, I rely upon the following judgments (i) Akbar Badruddin Jiwani v. Collector of Customs reported in 1990 (47) E.L.T. 161 (S.C.), (ii) P.K. Abraham v. Commissioner of Customs, Mumbai reported in 1999 (114) E.L.T. 480 (Tri.). I also note that the charge of dealing with the good....