Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1620 - CESTAT KOLKATAPenalty u/s 112 (b) of the CA, 1962 - smuggling of goods - case of appellant is that there is nothing on records to suggest that they had any knowledge of the vehicles being used in smuggling of goods - Held that: - the drivers, Khalasi and lineman having had complete knowledge of carrying the contraband goods, did not come forward with any material in support of their contention. Shri Bijoy Ghosh had also not refuted the statement of the three co-noticees - the innocence of the appellants cannot be accepted, without any cogent reason - the said vehicles were used for carrying the contraband goods and the confiscation of the vehicles and redemption fine is justified. Penalty - Held that: - Owners of the vehicles have not come forward with their bonafide. So, imposition of penalty is warranted - the quantum of penalty should be reduced taking into account the employment and livelihood. Appeal allowed - decided partly in favor of appellant.
|