MILAP CHAND C. KAWADIA Vs. COLLECTOR OF CUSTOMS AND CENTRAL
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
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S. Kalyanam, Member (J) -
(1.) THE Stay Petitions and appeal relating to Shri Kapoor Chand Shah Jain (G/Stay/526/91 and A. No. G/101/91 and C/Stay/527/91 and Appeal No. C/635/91) which stand posted to 18 -11 -1991 are preponed to this day, since they are connected with these Stay Petitions and appeals posted today and arise out of the same common impugned order.
(2.) SINCE I propose to dispose of all the appeals today on a short question of law with the consent of parties, I grant waiver of pre -deposit of penalty pending disposal of the appeals today.
(3.) THE appeals are directed against the common order of the Collector of Customs and Central Excise, Guntur, dated 9 -4 -1991 imposing a penalty of Rs. 50,000/ - jointly on each of appellant under the provisions of the Customs Act, 1962 and the Gold (Control) Act, 1968.
Proceedings were instituted against the appellants, who are running a courier service at Bombay and Vijayawada, in connection with the seizure of 4 packets bearing consignment note Nos. 22305 to 22308 at Railway Station, Vijayawada, on 15 -5 -1989 on the ground that the packets contained gold ornaments as well as primary gold and the appellants herein, who are running a courier service, must have abetted the commission of the offence by being privy to the same by having knowledge about the contents of the packets in question when they agreed to have them transported in their courier service along with other goods.;
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