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1999 (10) TMI 531

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..... llant is aggrieved with that portion of the impugned order which imposes personal penalty of Rs. 1 1akh upon him under the provision of Section 112 of the Customs Act, 1962. 2. I have heard Shri P.R. Biswas, ld. Consultant and Shri T.P. Kumar, ld. SDR. 3. The appellant was found travelling in a truck which was intercepted by the Customs authorities on 9-7-96 and which, on search was fo .....

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..... mposed on the appellant which is under challenge. 5. The case of the appellant is that though he escorted the goods from Nepal to the point of interception, but he was totally innocent inasmuch as he had no concern with the contraband goods of foreign origin. He was merely asked by his employer to accompany the consignment of dry ginger up to Delhi and he was not aware that a few bags of sil .....

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..... d the truck to be stopped, they held a talk with the appellant and the other occupants of the truck. As such it is clear that the appellant was in knowledge of the entire scheme of replacing the ginger bags with the silk. He also submitted that in any case carrying of ginger from Nepal without a licence and without observing other formalities is also an offence inasmuch as ginger is a restricted i .....

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