YOGRAJ KEDIA Vs. COMMR. OF CUS. (PREV.), KOLKATA

JUDGEMENT

(1.) HEARD both sides.

(2.) SHRI Chaudhary, Ld. Advocate appearing for the appellant states that in a joint proceeding against several persons and firms the appellant Shri Yograj Kedia has been imposed a penalty of Rs. 10,000/ - for the alleged offence committed by M/s. Bajrangbali Roadways, Kolkata. He states that M/s. Bajrangbali Roadways is a proprietory concern belong to Shri Rosunlal Kedia, father of Shri Yograj Kedia and in response to a summon, Shri Yograj Kedia gave a statement before the Customs on behalf of his father who is the proprietor of M/s. Bajrangbali Roadways. It is the contention of the Ld. Advocate that merely because the appellant gave a statement as a power of attorney holder, he cannot be visited with a penalty and he further states that either the proprietor or the proprietary concern should have been penalized, if so warranted.

(3.) HEARD the Ld. D.R. who states that according to the statement given by Shri Yograj Kedia, M/s. Bajrangbali Roadways supplied blank consignment notes to M/s. Aashi International but did not carry any goods. But the Ld. D.R. is not in a position to clarify as to why the present appellant has been penalized and not his father who is the proprietor of the transport company as has been done in the case of two other transport companies viz. M/s. Vicky Roadlines and M/s. Alps International.