TaxTMI 
TaxTMI 
2016 (12) TMI 1620
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....27/2016<br>Customs<br>Shri P.K. Choudhary, Judicial Member Sri K.P. Dey, Advocate for appellant(S) Sri S.N. Mitra, A.C. (A.R.) for the respondent(S) ORDER Per: Shri P.K Choudhary All the appeals are arising out of common order and therefore all are taken up together for disposal. The appellants filed these appeals against imposition of penalty under section 112 (b) of the Customs Act, 1962. T....
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.... the said officers intercepted the vehicles containing contraband nature of Betel Nuts of third country origin. The Customs officials also arrested the drivers of the carrier vehicles and "linemen" as they were found to be persons deliberately and cautiously carrying the contraband goods. The Adjudicating authority confiscated the seized Betel Nuts worth of Rs. 19,05,000.00 absolutely under Sectio....
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....oms Act, 1962, the appellants are neither claiming the goods nor is there any evidence to show that the appellants have any link with the smuggled goods, as such, the imposition of penalty under section 112 of the Customs Act is not questionable. Shri Babulal Dey and Sri Ramen Dutta are lineman. Shri Bijoy Berman is Khalasi of vehicle. Shri Bimal Berman and Sri Brajendra Berman are drivers of vehi....
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....y should be imposed on the owner of the vehicles as they had no knowledge of the smuggling. 7) I am unable to accept the contention of the Ld. Counsel on the ground that the drivers, Khalasi and lineman having had complete knowledge of carrying the contraband goods, did not come forward with any material in support of their contention. Shri Bijoy Ghosh had also not refuted the statement of the th....