TMI Blog2015 (3) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Final Order No. 20577/2015 - Dated:- 6-3-2015 - B S V Murthy, Member (T) For the Appellant : Mr Manu Tom, Adv For the Respondent : Mr R Gurunathan, Addl. Commissioner (AR) ORDER Per B S V Murthy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers, he admitted that he received the cardboard carton containing the fake Indian currency notes from one Mr. Ahmmed in Dubai with the direction to hand over the same to the person who would contact him at Karipur Airport and same was brought to Calicut Airport by Flight No. IC 537 in the morning of 19/06/2007. When nobody had received the cardboard at Karipur Airport, Shri A.M. Raheem went to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dt. 25/02/2014 taking a view that the appellant had no mens rea and has no knowledge of the fact that the carton contained fake currencies. He submits that on the last occasion when the matter had come up, the Department was asked to ascertain whether any appeal has been filed. Further the learned counsel also submits that for filing the appeal, special leave to file an appeal has to be take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the second accused was sitting with smuggled goods. Only circumstance proved against third accused was that he was driving the said car. It appears that the 3 rd accused had no knowledge of the contents of the cardboard carton carried in the car and he had simply assisted his friend on a request made by him. Ext. P.6 confessions of second accused does not attribute any knowledge of contents o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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