TMI Blog2014 (2) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinary prudence and diligence would never believe that a leased parcel van shall leave a station without seal when appellant is answerable to pilferage and loss thereto. Appellant is always accountable to the contents inside the parcel van. It is unbelievable that the appellant has no knowledge about the NDPS substance inside the van which were found during search. So also smuggled goods of third country origin were found therein without any evidence of lawful import. NDPS substance being harmful and injurious to society, there shall be no leniency to the appellant at all against penalty imposed on him - Decided against assessee. - Appeal No.C/203/2012 - Final ORDER NO. 58606/2013 - Dated:- 22-11-2013 - Mr. D.N. Panda, J. For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e firm M/s. Balaji Cargo Movers at Lucknow while Shri Mahesh Kumar was engaged in New Delhi to look after business of appellant thereat. When ownership of the goods was disclaimed, investigation did not find the appellant to be innocent since he had loaded goods in railway parcel van having taken delivery thereof from an identifiable person. He hided identify of consigner. 3. On the aforesaid background it is submission on behalf of the appellant that recovery of aforesaid goods was made from the parcel van without knowledge of the appellant. In absence of any involvement of the appellant with goods of aforesaid description and there was claimant of copper scrap, the appellant should not be brought to the fold of law. In this respect, app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en appellant is answerable to pilferage and loss thereto. Appellant is always accountable to the contents inside the parcel van. It is unbelievable that the appellant has no knowledge about the NDPS substance inside the van which were found during search. So also smuggled goods of third country origin were found therein without any evidence of lawful import. NDPS substance being harmful and injurious to society, there shall be no leniency to the appellant at all against penalty imposed on him. Appropriate dose of penalty should be exemplary punishment to anti-social activity causing detriment to the interest of the society and the economy. Malafide and contumacious conduct of appellant cannot be ruled out. Similarly without exclusive knowle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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