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2015 (9) TMI 1201 - ALLAHABAD HIGH COURT

2015 (9) TMI 1201 - ALLAHABAD HIGH COURT - 2015 (325) E.L.T. 483 (All.) - Confiscation of goods - recovery of seized foreign origin goods - Held that:- Section 111 of the Customs Act, 1962 provides that any prohibited goods found concealed in any manner in any conveyance shall be liable to confiscation. Section 112 of the Customs Act, 1962 provides that any persons, who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling o .....

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ed against assessee. - Customs Appeal No. - 3 of 2015, Customs Appeal No. - 1 of 2015, Customs Appeal No. - 2 of 2015 - Dated:- 22-9-2015 - Hon'ble Shri Narayan Shukla And Hon'ble Akhtar Husain Khan, JJ. For the Appellant : A. P. Mathur, R. C. Pathak For the Respondent : Illigible, Dipak Seth ORDER We have heard Mr. A. P. Mathur, learned counsel for the appellants as well as Mr. Dipak Seth, learned counsel for the respondents. After hearing the learned counsel for the parties as well as .....

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the Hon'ble Tribunal was justified in ignoring the vital fact that the order of the Commissioner was under challenge before them and they were duty bound to deal with all the findings of the Commissioner in the light of the records of the case? (iv) Whether the Hon'ble Tribunal was justified in imposing penalties of the Appellant when the records in question did not belong to the appellant, who are only a transporter and they are only concerned with freight as there is nothing on record .....

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he Trade Tax Officers?" The reliefs as prayed by the appellants are as follows: "That the appellants, therefore, prays that this Hon'ble Court may expeditiously be pleased to allow the present Appeal on the basis of substantial questions of law and grounds formulated in the Memo of Appeal." The appellants are engaged in the business of the Transport and Logistics services all over India by hiring trucks of other owners when required for transporting their customers goods. They .....

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parked in the Trade Tax Office being in the possession of the Customs Officers till 30.06.2007. The Indian goods loaded in the truck were released by the officers of Trade Tax Department. The alleged contraband goods and the truck was taken by the Customs Officers to Varanasi Customs Office where the witnesses were called, pursuant to which a show cause notice dated 26.12.2007 was issued to the appellants. The appellants submitted a reply to the show cause notice denying their knowledge of the c .....

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truck and ₹ 10,000/- on the driver. Learned Commissioner also confiscated the truck and proposed to release the same on payment of ₹ 1,00,000/-. Mr. Mathur, learned counsel for the appellants has submitted that the Tribunal has decided the appeal in casual manner without considering the appellants' reply to show cause notice as well as the grounds raised in the appeal completely on technical ground on the question of penalty. Therefore, the matter requires to be remanded to the .....

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gas cylinders Refrigerant 22 [Chlorodifluromethane] valued at ₹ 4,00,000/- as detailed in the Panchnama dated 01.07.07 are liable to confiscation under Section 111 of the Customs Act, 1962. C. Whether the seized Indian origin goods valued at ₹ 18,97,029/- used for concealing the smuggled CFC Cylinders during transportation as detailed in Panchnama dated 01.07.07 are liable for confiscation under Section 119 of the Customs Act, 1962. D. Whether the seized truck valued at ₹ 6,00 .....

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igerant 22 cylinders from the seized truck nor made any such allegation as Customs officers had not followed the proper procedure for effecting the seizure. All the seizure formalities were done in presence of witnesses, who had voluntarily signed the Panchnama dated 01.07.07. With regard to the seized of foreign origin small cylinders Refrigerant 22 worth ₹ 4,00,000/-, he has given the finding that M/s Bengal Automobiles, who was consignor of the seized cylinders and Shri Arjun Das as wel .....

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foreign origin character. The learned Commissioner found that the consignment was booked by M/s Nokia Siemens Networks India Pvt. Ltd. and M/s Progressive Engineering Company. The goods were handed over to the transporter. They had denied from any concern with the contraband cylinders. Since, there was nothing on record to suggest any nexus between the seized foreign origin Refrigerant 22 and Indian origin goods, therefore, in such a situation, learned Commissioner observed that keeping in view .....

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smuggled and illegal nature of the seized Refrigerant 22 cylinders. This finding was also supported with the fact that no Bill/Invoice was accompanying the said cylinders declared as 'Machinery and auto parts'. One fact is necessary to mention here that the consignor's Bills/Challan/Invoice/declaration or other goods found loaded in the seized truck were not accompanying the consignment notes. Therefore the seized vehicle no. HR 38M/9077 was held liable for transportation under Sect .....

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oods nor the trucks as they simply claimed themselves as transporter without having ownership over the truck and seized foreign goods, the Tribunal did not felt it appropriate to raise this question and examined only the question of penalty and upheld the quantum of penalty imposed upon all the appellants by the Commissioner. At this stage, learned counsel for the appellants drew attention of this Court towards the memo of appeals to establish that they had raised several grounds to appeal, but .....

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