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2016 (2) TMI 649 - CESTAT KOLKATA

2016 (2) TMI 649 - CESTAT KOLKATA - TMI - Levy of penalty for transportation of contraband goods - contraband Red Sanders wood was found concealed in 4508 kgs of potatoes - Retracted statement. - Held that:- The argument of the appellant is that a driver not knowing the 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 sa .....

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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. Bandhopadhyay Adv, (Sr.3) For the Respondent : Shri S.K. Naskar, A.C, (AR) ORDER PER SHRI H.K.THAKUR These appeals have been filed by the ap .....

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n behalf of Sh. Chabi Mondal. 3. Sh. Sukendu Bhattacharjee (Advocate) appearing on behalf of appellant Shib Shankar Dutta argued that his client is the owner of the seized / confiscated vehicle which was used without the knowledge of his client and that in the absence of his knowledge of the contraband being carried in his vehicle no penalty can be imposed upon his client. He relied upon the following case laws in support of his argument:- (i) Tripti Mondal & Param Chandra Ghosh Vs. CC (P) C .....

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ver 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 Kh .....

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racted by the appellant while filing his bail application. It was argued by Learned Advocate that statement dt 16/12/09 of his client was recorded under threat and duress. Learned Advocate made the bench go through the last two paras of statement dt 16/12/2009 of his client to argue that this statement was recorded on 16/12/2009 and he was again given another summon to appear on the next day. That no statement dt 17/12/2009 was recorded & he was arrested on 16/12/2009. Which itself indicate .....

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ned AR thus strongly defended the orders passed by the Adjudicating authority. 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 wh .....

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f Red Sanders Wood and 4508 kgs of Potatoes were also confiscated by the Adjudicating authority respectively under Sec 113 (d) and Section-119 of the Customs Act 1962. No one has filed appeal against the orders of confiscations passed by the Adjudicating authority. Carrier truck WB-57A 0591 was also confiscated under Sec 115 of the Customs Act 1962 & allowed redemption after payment of redemption fine of ₹ 1.5 lakh. No appeal against the said Confiscation/Redemption has been filed by a .....

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anjay Saha. The type of instructions given by Sh. Sanja Saha as recorded in the statement of Sh. Chabi Mondal, clearly convey that this appellant was very well aware of the contraband nature of goods being carried by him in the truck and that the same was to be taken across to Bangladesh. Even taking of Potatoes out of India without 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 C .....

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of his argument. The sum & substance of all these relied upon case laws is that owner of the vehicle should have the knowledge of smuggled nature of goods if a penalty is imposed. It has to be thus seen from the records of the case whether appellant Sh. Shib Shankar Dutta, owner of the seized vehicle, had knowledge of the smuggled nature of goods being carried in his vehicle. It is observed from the findings given by the Adjudicating authority against Sh. Shib Shankar Dutta, on internal pag .....

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ha alias Sona Saha by the Adjudicating Authority under Sec 114 (i) of the Customs Act 1962. It is the case of this appellant that his statement dt 16/12/09 was recorded in another proceedings & also that the same was recorded under duress & threat. It was also argued by the Learned Advocate of the appellant that this statement was retracted in the bail application filed by the appellant before the Judicial Magistrate Learned Advocate also argued that investigation and Driver of the vehic .....

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bserved 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 alias Sona Saha under his statement dt 16/12/09 after three months. If driver Sh. Chabi Biswas has not worked for Sh. Sanjay Saha earlier he cannot drea .....

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