2005 (4) TMI 391

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..... r]. - Shri Narendra Nath Chopra has filed this Appeal against imposition of penalty under Customs Act. 2. Heard Shri K.L. Srivastava, learned Consultant and Shri S. Bhatnagar, learned Departmental Representative. In this matter, the officers of Trade Tax Department intercepted a Truck No. WB 15/7303 on 24-1-2001 which was handed over to the officers of Directorate of Revenue Intelligence. Th .....

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..... lant is only that he had charged the commission for arranging the truck. There is no material or evidence to show that the Appellants was in the knowledge of the fact that the truck is going to be used for transporting smuggled goods. In view of this, there is no material to show his collusion in the smuggling or transporting of smuggled goods. I, therefore, set aside the penalty imposed on the ap .....

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