9911796707
TMI Blog2000 (1) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... ;Vide the impugned order penalty of Rs. 50,000/- has been imposed on both the appellants and plaster of paris belonging to them has been confiscated with on an option to redeem the same on payment of redemption fine of Rs. 20,000/-. The second appellant Shri Kailash Chand Jain is the Director of the first appellant company which is engaged in the manufacture of plaster of paris and lime stone powd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... search of mechanic. He was ignorant of loading of the contraband goods in the said truck. During investigation proceedings the statement of owner of the truck as well as the authorised representative of Roadways were also recorded wherein they had admitted the fact of giving the said truck for transportation to Siliguri Chemical Industries but showed their unawareness about loading of the contraba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r are responsible for loading of the smuggled goods in question. 2. I have heard Shri K.P. Dey, learned Advocate for the appellants and Shri T. Prem Kumar, learned SDR for the Revenue. 3. Nobody has claimed the ownership of the confiscated goods of foreign origin. As regards the confiscation of the plaster of paris belonging the appellants I find that there is no evidence on record to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority only on the ground that the original loading of the goods was done in the premises of M/s. Siliguri Chemical Industries. This fact has not been denied by the appellants that plaster of paris was loaded in their factory premises. There is no evidence to suggest that contraband items were loaded in the appellants' factory. No person in their statement has pointed out to this fact. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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