TMI Blog2004 (4) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeared on behalf of the appellant in spite of notice of hearing having been sent well in advance. I also find from the records that on last 3 to 4 occasions, when the matter came up, nobody appeared on behalf of the appellant. As such, I proceed to dispose of the appeals, after hearing the ld. JDR, and after going through the impugned orders passed by the authorities below. 2. Vide the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that though the description in the receipts was brass scraps, the goods loaded were actually various types of Brass Parts. The consigner of the goods was shown as M/s. Parwati Brass Industries, Jamnagar and M/s. Neutral Brass Products, Jamnagar. The statement of Shri Jaykisan Bala, owner of truck, recorded by the officers was to the effect that the goods in question were loaded from Jamnagar a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the packages cannot be accepted. By observing so he confiscated the truck and imposed penalties. 4. I find that the goods to be transported are brought to their office along with bills and the same being in packed condition, they are unable to see the contents and accept the description as shown in the bill. The above plea was not accepted by the adjudicating authority by observing that the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted by the transport company for transportation from one place to another, the fact that the consigner was fictitious does not establish any case against the transporter and does not reflect upon their knowledge of the non-duty paid nature of the goods. Inasmuch as, I find that in the present case there is nothing on record to show that the appellant was a party to the clandestine removal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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