TMI Blog2003 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... is case are the transporters. This appeal is directed against the imposition of penalty of Rs. 1 lakh by the Commissioner of Customs (Gen.). The ld. Commissioner had in his impugned order observed that, the appellant (transporter) had wilfully acquired possession and were knowingly concerned in carrying, removing, harbouring, keeping and transporting the seized goods for which they knew and had re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bank, Jetpur, Surat. On the GR, the description of goods was mentioned as cloth and the name of the consignee was mentioned as SELF . M/s Calcutta Ahmedabad Carrier, Delhi had already delivered 46 pkgs. to the consignee, before the visit of the Preventive Officers, and the remaining 86 pkgs. were detained for further investigation. Since no one came forwarded to claim the remaining 86 pkgs. c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have not challenged the confiscation of the goods. 2. The appellant s submission in brief is that, they being a public carrier, it was not possible for them to know the contraband nature of the goods, which have been booked by an unknown party. If they had such prior knowledge, they could have disposed off the entire consignment on 1-11-2001 itself, instead of delivering only 46 bales to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paying document or any other document showing lawful imports of the goods of foreign origin or lawful dispatch from a supplier. 3. I am unable to support the finding arrived at by the ld. Commissioner. The carrier has to proceed on the basis of a declaration. It is true that the carrier ought to have obtained duty paying document or invoice or import document whichever was appropriate in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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