ORDER
V.K. Agrawal, Member (T)
1. Shri Narendra Nath Chopra has filed this Appeal against imposition of penally under Customs Act.
2. Heard Shri K.L. Srivastava, learned Consultant and Shri S. Bhatna-gar, learned Departmental Representative. In this matter, the officers of Trade Tax Department intercepted a Truck No. WB 15/7303 on 24-1-2001 which was handed over to the officers of Directorate of Revenue Intelligence. The search of the truck revealed the presence of Misc. electronic goods of foreign origin which have been confiscated by the Commissioner under the impugned order. The Commissioner has also imposed penalty on the appellants besides imposing penalty on owner of truck and others. Learned Consultant has submitted that the Appellants is not the owner of the truck; that he is working as commission agent and on request of Shri Prabhu Dayal Bajaj, he arranged the truck for loading the misprint rejected steel scrap and earned the commission of Rs. 560/-; that he has not committed any act which will render him liable for penalty under the Customs Act. There is substantial force in the submissions made by the learned Consultant. A perusal of the impugned order reveals that the charge against the Appellant is only that he had charged the commission for arranging the truck. There is no material or evidence to show that the Appellants was in the knowledge of the fact that the truck is going to be used for transporting smuggled goods. In view of this, there is no material to show his collusion in the smuggling or transporting of smuggled goods. I, therefore, set aside the penalty imposed on the appellants and allow the Appeal.
(Pronounced in the Court)