DAWA PALZAR Vs. COMMISSIONER OF CUS. (PREV.), CALCUTTA

JUDGEMENT

(1.) THE appellant, Ms. Dawa Palzar is aggrieved with the imposition of personal penalty of Rs. 50,000/ - upon her by the Commissioner of Customs, Calcutta.

(2.) ARGUING on the appeal, Shri F.M. Razzack, ld. Advocate submitted that the appellant is a student and was awarded scholarship to study Hotel Management in Austria. While the appellant was studying in Loreto College, Darjeeling, she met one, Mr. Karma Dorjee Gurung in a party and became friendly with him. The said Mr. Karma Dorjee represented himself to be a tourist guide and owner of video library. She met this person a number of times during their friendship.

(3.) ON 13th May, 1996, Mr. Karma Dorjee who was in Kathmandu talked to the appellant and told her that he would be coming to Darjeeling on 15th May, 1996 and expressed his desire that the appellant should come to receive him at Pashupati Gate which is the Indo -Nepal Border near Darjeeling. The appellant went to receive Mr. Karma Dorjee by hiring a private taxi from Darjeeling. Mr. Karma Dorjee was intercepted by the Customs Officer at the check post while the appellant was waiting for him at Pashupati Sukhia Pokhari Road. On search of Mr. Karma Dorjee, hashish weighing 4 kgs. and concealed in waist belt was recovered. The statements of Mr. Karma Dorjee and the appellant were recorded. Thereafter, the show cause notices were issued and on adjudication, the Commissioner of Customs, apart from absolutely confiscating the hashish and 7 pcs. of video cassettes of foreign origin, imposed a personal penalty on Mr. Karma Dorjee as also on the appellant under Section 112 of the Customs Act on the ground that she assisted said Mr. Karma Dorjee in crossing the Indo -Nepal Border and abetted in the smuggling.