TMI Blog1991 (10) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. - The Stay Petitions and appeal relating to Shri Kapoor Chand Shah Jain (G/Stay/526/91 and A. No. G/101/91 and C/Stay/527/91 and Appeal No. C/635/91) which stand posted to 18-11-1991 are preponed to this day, since they are connected with these Stay Petitions and appeals posted today and arise out of the same common impugned order. G/Stay/436 & 526/91 & C/Stay/435 & 527/91 2. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as well as primary gold and the appellants herein, who are running a courier service, must have abetted the commission of the offence by being privy to the same by having knowledge about the contents of the packets in question when they agreed to have them transported in their courier service along with other goods. 5. Shri Sankaram, the learned counsel for the appellants, at the outset submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he operative portion of the order in para 41 reads as under: "I, therefore, impose on them a penalty of Rs. 50,000/- each for contravention of the provisions of Customs Act, 1962 and the Gold (Control) Act, 1968 as aforesaid." Such composite penalty in one lumpsum in respect of the breach under two enactments on a person is not sustainable in law and the Tribunal on earlier occasions under simil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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