2001 (7) TMI 231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ruck with an option to the appellant for redeeming the same on payment of redemption fine of Rs. 50,000/- (rupees fifty thousand only). Apart from that a personal penalty of Rs. 1 lakh has also been imposed upon the appellant who is the owner of the truck alleged to have been used for transportation of synthetic fabrics of Japanese origin. 2. The truck in question was intercepted by the officer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... statements that he was not owing Shri Anil Kr. Shaw as he was not working as a driver earlier. It was the appellant's contention that as regular driver was on leave, the truck was handed over to the present driver by one Shri Ram Khalar. In any case the statement of the co-accused should not be made the basis for penalising the appellant. 3. The above contentions of the appellant was not accep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gly penalty in that case was set aside by observing that the same was imposed only on the basis of the statements of khalasi. To the same effect are as the other decisions relied upon by the ld. adv. Reference in this regard is made to the decisions reported in 1991 (53) E.L.T. 443 (T) and 1997 (21) RLT 671 (CEGAT). Applying the ratio of the decision I find that apart from the statement of the dri....