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2017 (1) TMI 834 - AT - CustomsConfiscation of bus - imposition of fine - Smuggling of Gold - gold found to be in possession of driver of the bus - the appellant is the owner of the bus - whether the appellant is involved in smuggling of gold? Held that: - no case of involvement of the owner-Mr. Vishnu Thapa has been found in the alleged smuggling of gold. Further, no involvement of the agent of the owner, namely, Shri Sunil Chaalise of Transport Department of M/s ABC Tours & Travels Pvt. Ltd., Kathmandu, Nepal, (power of attorney holder), have been found by the Id. Commissioner and no penalty was imposed under Section 112 of Customs Act, 1962. Further, the Id. Commissioner have erred in holding that the driver of the bus, Shri Hari Bahadur Shreshtha, to be the agent of the owner, which is without any basis. No case for confiscation is made out of the bus u/s 115(2) of Customs Act, 1962. The owner-appellant have proved that the bus was so used without knowledge or connivance of the owner himself or his agent in using the conveyance for smuggling. Further, it is admitted fact on record that the gold was not concealed in the bus but was found on the person of the driver. Accordingly, confiscation of the bus set aside and fine on its owner the appellant u/s 115(2) of Customs Act, 1962 also set aside. Appeal allowed - decided in favor of appellant.
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