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2016 (12) TMI 1102 - CESTAT KOLKATA

2016 (12) TMI 1102 - CESTAT KOLKATA - TMI - Confiscation of seized truck, imposition of redemption fine and penalty - Held that: - In terms of Section 115(2) of the Customs Act, 1962, any conveyance used as a means of transport in the smuggling of any goods shall be liable for confiscation only when it was so used in the knowledge of the owner, his agent or person in charge of the conveyance - The Adjudicating Authority observed that the noticees have admitted in their statements that Urea was l .....

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for delivery of fertilizer to retailers. On the return journey the driver had loaded 150 bags of fertilizer. On 19.09.2012, the vehicle was intercepted and the appellant claims that he could know about the fact of such interception only from the local newspapers dated 20.09.2012. The driver in his statement had stated that the fertilizer was meant for transportation upto Sitamarhi and was not meant for illegal exportation. After the vehicle was seized none has come forward to claim for the goods .....

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security of ₹ 1.00 Lakh. The ld.Counsel vehemently argued that seizure was made wholly on the basis of assumption and this fact can be ascertained from the first paragraph of page 4 of show cause notice itself. He further argued that the findings of the Adjudicating authority as well as lower appellate authority are absolutely contrary to the actual facts and there was no movement of the goods towards the border. At the time of interception, the owner of the vehicle or his agents had no kn .....

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(ii) Ranjit Singh v. Commissioner of Customs (P), Patna [2002 (149) ELT 1009 (Tri.-Kolkata)] (iii) Sukhamoy Mondal v. Commissioner of Cus. (Prev.), West Bengal [2001 (129) ELT 549 (Tri.- Kolkata)] Ld.Counsel submitted that there is no evidence that the goods were meant for illegal exportation nor is there any evidence that the appellant or his agents had any knowledge or have connived in the illegal exportation of the goods. Therefore, vehicle is not confiscable. The appropriation of the amount .....

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kata)], wherein the Tribunal allowed the appeal with consequential relief by relying on the case of Rajdoot Road Carrier & Others v. C.E., Lucknow [2000 (118) ELT 146 (Tribunal)], wherein it was held that running away of the driver at the time of interception is not sufficient to establish his knowledge of smuggled nature of the goods. 3. The ld.AR appearing on behalf of the Revenue submitted that fertilizer is a subsidized commodity by Govt. of India and is always prone to being illegally e .....

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ation are also liable for penal action under Section 114(ii) of the Customs Act, 1962. 4. Heard both sides and perused the appeal records. 5. The appellant filed this appeal against confiscation of seized truck bearing Regn. No.BR-06G 3850 and imposition of redemption fine of ₹ 1.00 Lakh and penalty of ₹ 10,000/-. On 19.09.2012, the officers of SSB, Lal Bandi, Coy near Indo-Nepal border pillar No.317/1 (i.e.) a place which is 900 meters inside India intercepted the above truck loaded .....

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