TMI Blog2009 (8) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... BY: Shri Atul Mehra, Counsel, for the Petitioner. Shri Shambhu Chopra, Standing Counsel, for the Respondent. [Order].- The truck No. W.B. - 03/A 0367 owned by the petitioner was intercepted on 9-8-2009 and 301.21 Kilograms of Chinese Silk Yarn, a contraband goods was found to be concealed between the bundles of laminated jute bags. The truck was seized by the custom authorities. Show cause notice was issued to the petitioner. The petitioner submitted his reply. However, by the order dated 31-3-1999, the vehicle was confiscated and was directed to be released on deposit of Rs. 1 lakh. Some penalty was also imposed upon the petitioner. 2. It appears that during the pendency of adjudication proceedings, the vehicle had been sold on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the vehicle at Rs. 6,00,000/-. He further submitted that the personal penalty of Rs. 20,000/- ought not to be recovered from the petitioner. 6. Sri Chopra, learned standing counsel invited the attention of this Court to the Notification dated 5-2-1986 as amended from time to time issued under Section 110(1A) of the Customs Act, 1962, wherein, the Central Government had empowered the authorities to sell the seized conveyance also, even before the adjudication order. He, therefore, submitted that the action of the authorities is valid. 7. We have given our thoughtful consideration to the various pleas raised by the learned counsel for the petitioner. We find that the custom authorities have been authorised by way of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the vehicle. 8. So far as the plea that the personal penalty of Rs. 20,000/- be not realised from the petitioner is concerned, we find that the order of the Tribunal by which the personal penalty has been reduced to Rs. 20,000/- has been upheld by this Court by the judgment and order dated 14-3-2007, wherein, the appeal preferred by the petitioner has been dismissed. 9. In view of the foregoing discussions, we partly allow the writ petition with a direction to the respondent No. 2 to forthwith refund the sum of Rs. 2,61,000/- being the balance amount of the sale proceeds of the vehicle No. W.B. - 03/ 0367, within a month from the date of certified copy of this order is filed with the said authority. 10. However, in the facts and ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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