Home Case Index All Cases Customs Customs + AT Customs - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 338 - CESTAT NEW DELHIPenalty u/s 112 - Goods seized from train - proceedings against the lease holder of the Shatabdi Express train - nobody claim the ownership of 70 packets of foreign origin mobile phones which were defaulted in terms of Import Policy - Held that:- appellant is a lease holder of Shatabdi Expres train for a period of 3 years. It is also not disputed by the appellant that the goods were booked by him on 23.6.11. However, as he was unable to give the complete address of Shri Guddu Pandey, who had got the goods booked, the adjudicating authority has observed that the appellant was in knowledge of the fact that booked goods were in the nature of smuggled goods and were illegally imported into India. As such, he has imposed penalty upon him. The finding arrived at by the adjudicating authority are in the nature of inference. He has concluded knowledge on the part of the appellant on the ground that he granted/created fabricated and fake consigner / consignee for illegal transportation of smuggled goods with intent to mis-guide the customs officer. However, I find that there is no evidence available on record to show that the appellant who admittedly booked the goods in question is the lease holder of the train, was having any knowledge about the contents of the packets. As per the appellants he was not aware of the complete address of Guddu Pandey. As such, Shri Guddu Pandey was to take delivery of the goods himself at Kanpur Railway Station. From the said fact itself, it cannot be held that the appellants was aware of the facts of being tainted goods. Apart from the fact that appellant took the consignment in question as the lease holder of Shatabdi train, there is virtually no evidence to show that he was aware of the contents of packets or tainted character of the same. - Penalty set aside giving benefit of doubt - Decided in favour of appellant.
|