TMI Blog1991 (8) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Judicial)]. This is an appeal filed by the appellant against the order passed by the learned Additional Collector of Customs (P) Calcutta vide order No. 109/Cus/WB/89 dated 29-9-1989. In terms of that order, he imposed a penalty of Rs. 1,500/- on the appellant under Section 112(b) of the Customs Act. 2. This case pertains to a seizure of foreign medicinal powder from truck bearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that, when the officers summoned him on 8-2-1989 he has mentioned this fact. He also contended that in reply to the show cause notice he had mentioned the same. He contended that the first statement given by the appellant is not a correct statement. That was given on 24-10-1988. He, therefore, contended that the appellant had no mens rea and the imposition of penalty is not in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y with him two gunny bags containing medicinal powder on monetary consideration of Rs. 75.00; that he settled the hire charge of Rs. 400.00 with the driver of the truck under seizure; that one Sri Badrul Haque gave him Rs. 400 for transportation charge by the truck and Rs.100.00 for his required expenses. I have also considered his 2nd submission made in his sub sequent statement dated 8-2-1989 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign medicinal powder, and one Sri Badrul Haque was the owner of the same. He also stated in that statement that he had taken an amount of Rs. 500/- for transporting the same. This statement was retracted by him only on 8-2-1989. There is nothing to show that this statement was extracted from him by using force. The learned Collector, therefore, had correctly stated that the subsequent statements g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansport this medicinal powder, and for that purpose he had taken an amount of Rs. 500/-. Therefore, the statement of the appellant dated 24-10-1988, and the subsequent conduct of the appellant and the seizure of Rs. 500/- from his person, go to show that he was a person concerned in the transport of the smuggled medicinal powder and, therefore, the penalty of Rs. 1,500/- imposed on him under Sec. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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