SHRI SHAMBHU GOYAL Vs. C.C.E.

JUDGEMENT

(1.) THE appellant filed this appeal against the adjudicating order passed by Commissioner of Customs whereby penalty of Rs. 2lakhs has been imposed on the appellant under Section 112 of Customs Act.

(2.) BRIEF facts of the case are that on 23,5,03 certain quantity of edible oil was seized from trucks on the ground that edible oil is smuggled to India from Nepal. A driver of the trucks made a statement that edible oil loaded on the trucks belongs to Rajaram and also stated that some mobile Nos. were given to Shri Vishnujee for further contact and also two numbers mentioned against the name of Shri Rajaram, one of the number is of the factory of the appellant

(3.) THE penalties were imposed on the ground that applicant is partner of Rajaram, therefore, both are involved in smuggling of the vegetable oil.