2007 (11) TMI 194

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..... on behalf of the appellant submits that the appellant rented godown to one Shri Ramesh Kumar for storing of the goods on monthly rent of Rs.7,000.00 as per rent agreement dated 10-3-2004. The Customs officers on 1-7-2004 visited the godown and found alleged smuggled goods namely CFC Gas Cylinders. The Adjudicating Authority seized the goods and confiscated absolutely under Section 111(d) of the Cu .....

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..... He further submits that the circumstantial evidences indicate that the appellant is the actual owner of the goods and therefore penalty of Rs.50,000.00 was imposed on him. 4. After hearing both the sides and on perusal of the records, it is seen from the show cause notice that the appellant in his statement before the customs officers stated that the premises in question was rented to Shri Rames .....

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..... wledge of the alleged smuggled goods. In the instant case, there is no material on record that the appellant was directly or indirectly involved with the seized goods. In any event, penalty under Section 112 of the Customs Act cannot be imposed merely on the ground that the appellant had given the premises on rent to Shri Ramesh Kumar. It is noted that the revenue did not dispute the genuinety of .....

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