TMI Blog2008 (7) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 112 of the Customs Act, 1962 - C/690-691/1997 - A/401-402/2008-WZB/C-I(C.S.T.B.), - Dated:- 9-7-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) Shri Naresh C. Thacker, Advocate, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)].- These appeals have been filed by Shri Tilak R. Lodaya and Shri Manual P. Dand against the Order-in-Original dated 15-5-1997 passed by the Commissioner of Customs (Preventive), New Custom House, Mumbai, by which the penalty of Rs. 5,00,000/- each has been imposed on the appellants under Section 112 of the Customs Act, 1962. 2. Heard both the sides and perused the records. 3. Mr. Tilak Raichand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere containing bearings. The truck was brought to the Colaba office of the DRI. All the packages loaded in the truck were counted before the panchas, which numbered 165. One of the packages on which mark and number was 15/B-168 was opened and it was found to contain bearings of SKF brand 'Made in Malaysia'. 5. The consignment of 165 packages of imported bearings was the part consignment of 227 package of imported and smuggled bearings (Made in Malaysia) brought to Indore from Nepal in the truck no. AXK-204 in clandestine manner. Shri Nirmal Chakraborty, the driver of truck no. AXK-204 stated that the truck was loaded with 230 packages of smuggled bearings at Nepal and brought to Indore by him. The consignment belonged to one Manohar Bha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dertake in transporting the smuggled bearings. His plea that extra premium was charged because the goods were to be sent urgently is not acceptable-firstly because there was no urgency in this case and secondly, no tariff rates have been produced by Manilal Dand for routine transport and urgent transport of the goods. It is, therefore, obvious that truck no. MP-09-KA-0406 was consciously used in the transport of ball bearings smuggled from Nepal with the full knowledge of Manilal Dand. Manilal Dand further used forged documents so as to hide the identity of the bearings. On detailed inventory, it was noticed that there were 15560 pcs of ball bearings totally weighing 6532.100 kg valued at Rs. 70.45 lakhs. The bearings were of different size ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly the trucks were emptied at the godown at Bhiwandi but on that occasion he was given message from the Indore office by Manilal Dand that since it was consignment of smuggled bearings and, therefore, the other goods loaded on the truck viz Chains, empty barrels, fatty acids were to be transhipped and brought to Mumbai by separate truck till the recipient comes to take delivery. He further stated that one unknown person contacted on telephone for delivery of the consignment on 17-4-96 and 18-4-96 but he did not disclose his identity and, therefore, he was not in a position to recognize the person. 7. We find that the only specific challenge against these findings is that the statements of these persons have been retracted. However, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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