TMI Blog2003 (5) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... s and heard both sides. 3. The truck carrying 1000 Kgs. of small cardamom, found deserted on a by-lane of Lucknow-Faizabad road near Polytechnic crossing, Lucknow was intercepted by officers of Customs on 26-5-98. The vehicle was brought to the Customs hqrs., Lucknow, and the cardamom was unloaded and got examined by local grocery merchants summoned by the officers. The examiners opined that the cardamom was of Guatemalan origin and could be valued at around Rs. 400/- per Kg. The Customs officers also noted that the goods were found packed in Nepali newspapers. They did not find any bill, voucher or other document proving lawful importation, possession or transportation of the goods. They believed that the cardamom was smuggled into India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the vehicle was not liable to confiscation under Section 115(2) of the Customs Act as there was no evidence of it having been used for transportation of smuggled goods with the knowledge of Balwinder Singh or his connivance with the driver. The finding of connivance between the owner and driver, recorded by the lower authorities, is not supported by any evidence. Even if it be assumed that the vehicle was so used with the knowledge or connivance, the owner should have been given an option to get it released on payment of a reasonable fine in terms of the proviso to Section 115(2). Both Balwinder Singh and Mukesh had stated that the goods were being carried for a freight of Rs. 12,000/-. This fact has not been rebutted by any of the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the truck was of foreign origin and was of a value of Rs. 400/- per Kg. is based only on the opinion given by two local grocery merchants of Lucknow. Implied in this finding is the fact that small cardamom, at the material time, was a goods dealt in by local merchants. There is, absolutely, no valid evidence on record to support the finding that the cardamom seized by the officers was of Guatemalan origin. The opinion of the local grocery merchants regarding the origin of the subject goods has no evidentiary value of its own. The first and foremost fact to be proved by the department in this case was that the cardamom was of foreign origin and had been smuggled into India. It appears that a finding of the goods having been smuggled from Ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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