2002 (4) TMI 185

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....aram, Member (J)]. - The above appeals arise out of a common order passed by the Commissioner of Customs (Preventive), Mumbai by which computer hard discs, floppy drives, etc. valued at Rs. 18,36,800/- seized on 1-10-1994 from a Fiat car bearing Registration No. MMG 9345 intercepted near Santacruz airport, have been absolutely confiscated under Section 111(d) of the Customs Act, 1962 and the car h....

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.... computer engineer, would have the knowledge that the goods in question were smuggled and penalty on Smt. Lajwanti has been imposed on the ground that since Shri Hasija, to whom she lent the car was her family friend, she definitely should have known for what purpose the car was being borrowed. 3. We have heard Shri Masand, Advocate and Shri A.K. Jain, learned DR. 4. It is not disputed befor....