TMI Blog2016 (2) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the penal action against the driver and a penalty has also been imposed upon Sh. Chabi Mondal by the Adjudicating authority. Accordingly the stand taken by this appellant is on afterthought and is required to be rejected because cases of smuggling and intended export of goods seized within the country has to be based on the statements of those involved in a particular case and the circumstantial evidences. Levy of penaty on the owner of vehicles who has leased out the vehicle waived - Levy of penalty on all other appellants confirmed. - Appeal No. C/200-242-248/2011 - ORDER No.FO/A/75174-75176/2016 - Dated:- 15-2-2016 - SHRI H.K.THAKUR, MEMBER(TECHNICAL) For the Petitioner : Shri S. Bhattacharjee, Adv, (Sr.1) R.N. Bandhopad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andopadhyay appearing for appellant Sh. Sanjay Saha alias Sona Saha argued that his client has been implicated as the mastermind in view of the statement of Sh. Chabi Mondal, Driver of the seized / confiscated vehicle from which contraband Red Sanders wood was found concealed in 4508 kgs of potatoes. That the wrong statement dt 20/9/2009 of the driver was recorded by the investigation deliberately to save the driver and implicate his client. That this is evident from the fact that driver Sh. Chabi Mondal was not arrested by the department where as his client was arrested when the driver also had full knowledge of the Red Sanders Wood being smuggled. That the original Khalasi deputed by the vehicle owner was not send with the vehicle and ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. Heard both sides to each appeal perused the case records. Officers of Directorate of Revenue Intelligence (DRI) Siliguri Regional Unit seized 10,922 Kgs of Red Sanders Wood (Peterocarpus santelinus L.) from a truck having registration No. WB-57A-0591 concealed in 4508 Kgs of Potatoes. The seized vehicle, on the basis of statement of Sh. Chabi Mondal, Driver of the vehicle belonged to Sh. Shib Shankar Dutta which was leased to Sh. Sanjay Saha alias Sona Saha. Owner of the vehicle Sh. Shib Shankar Dutta confirmed that vehicle was leased out to Sh. Sanjay Saha. Sh. Chabi Mondal in his statement clearly stated that he was working on the instructions of Sh. Sanjay Saha. After completing the investigation show cause notice was issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout following proper Port / Land Customs Station and procedures make the goods being carried as smuggled goods in the light of definition contained in Sec 2(39) of the Customs Act 1962 Sh. Chabi Mondal being aware of the clandestine activities being undertaken by him has been correctly visited with a penalty under Sec 114 (i) of the Customs Act 1962 by the Adjudicating authority. 8. So for as imposition of penalty upon the owner of the vehicle, Sh. Shib Shankar Dutta is concerned, it has been argued by his advocate that appellant was not aware that his vehicle was being used for clandestine activity. Learned Advocate has relied upon several case laws in support of his argument. The sum substance of all these relied upon case laws is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stantiate his claim Learned Advocate made the bench go through Q No. 7 of the cross Examination of Sh. Chabi Mondal, before Adjudicating authority on 20/9/09, to argue that mobile number of his client was not known to the driver which clearly indicate that Sh. Sanjay Saha was not known to Sh. Chabi Mondal no authority letter appointing him by Sh. Sanjay Saha as driver was brought on record. It is observed from the statement dt 20/9/2009 of the truck driver Sh. Chabi Mondal that he was driving other trucks Registration numbers WB. 25A-7605 WB-57A-1077 of Sh. Sanjay Saha. This was given by the driver in his statement dt 20/9/2009. The same truck numbers being used by Sh. Sanjay Saha have been confirmed by the appellant Sh. Sanjay Saha ali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he mobile number, itself indicates that Sh. Sanjay Saha is wrongly implicated. The argument taken by the appellant is not convincing as Sh. Chabi Monkal is also not able to recall his son in laws number. It is also not correct to say that investigation deliberately booked Sh. Sanjay Saha left Sh. Chabi Mondal untouched. Investigation has also proposed the penal action against the driver and a penalty has also been imposed upon Sh. Chabi Mondal by the Adjudicating authority. Accordingly the stand taken by this appellant is on afterthought and is required to be rejected because cases of smuggling and intended export of goods seized within the country has to be based on the statements of those involved in a particular case and the circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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