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N.P. Thafsal Versus Commissioner of Customs, Cochin

2015 (3) TMI 1072 - CESTAT BANGALORE

Imposition of penalty - Seizure of fake Indian currency - Held that:- Court clearly show that the appellant has been found to have no knowledge of the fact that the carton contained fake currency and he had not at all involved himself in transportation of fake currency knowing that he was doing so. Under the circumstance, in view of the clear finding, the penalty imposed on the appellant cannot be sustained - Decided in favour of assessee. - C/Stay/22754/2014, C/22439/2014-SM - Dated:- 6-3-2015 .....

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had already permitted his brother Shri N.P. Thafsal to use the vehicle as and when required. The fake Indian currency notes were found concealed in two tin containers in a cardboard carton. On being questioned Shri Mohammed A.T. told that he, as directed by Haji M. Abdul Rahiman @ Abdul Haji @ Amitabh Bachen, received the cardboard carton from Shri Raheem A.M. at his residence at Feroke, Calicut. On being contacted Shri A.M. Raheem by DRI officers, he admitted that he received the cardboard car .....

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by the DRI officers and recovered the cardboard containing the fake currency notes. Proceedings were initiated against 5 persons, among whom appellant also one, culminated in imposition of penalty of ₹ 2 lakhs. Aggrieved by imposition of penalty, the appellant has filed appeal & is seeking stay during the pendency of appeal. After hearing both the sides, I find that the appeal itself can be decided and therefore the requirement of pre deposit is waived and appeal is taken up for final .....

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special leave to file an appeal has to be taken from the High Court and the time limit to seek such leave is over. 3. After hearing both the sides and going through the records, I find that the Hon'ble Court in paragraph 27 of the order made the following observation:- 27. It is true that third accused was driving the car which contained the cardboard carton containing counterfeit currencies in which the second accused was also travelling. But Ext. P.5 statement of first accused does not imp .....

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