2001 (12) TMI 130

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.... by the Customs on 7-7-96 and was found to contain six numbers of gunny bags of Silk Yarn of foreign origin. As the driver and cleaner or the other persons sitting in the truck could not produce any documents showing legal importation of the Yarns, the same were seized by the Officers. During the course of investigations, statement of Shri Basudev Banerjee, driver of the truck, was recorded, where....

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.... Mondal were also recorded. Shri Rabindra Nath Dutta denied his involvement in the Silk Yarn and clarified that the truck in question belonged to his brother, Shri Joynarayan Dutta who also denied his knowledge about the loading of the Silk Yarn in the said truck and stated that he had directed his driver to bring sand from Sainthia and to sell the same at Karimpur. 4. I find that the show caus....

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....ufficient and it is also necessary that the driver and the khalasi should know that the Yarn in question was of smuggled character. Being illiterate persons, it is not possible for the driver and the khalasi to call for the import documents and satisfy themselves about the legal character of the goods being loaded in the truck. Shri Joynarayan Dutta is the owner of the vehicle and penalty has been....

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.... which have been made the basis for penalising the appellant in question, have not been found sufficient by the adjudicating authority to penalise other persons named in the said statements. While exonerating the other persons, the adjudicating authority has observed that there is no independent evidence adduced by the Department. As such, it is not understood as to how the same very statement, wi....