TaxTMI 
TaxTMI 
2025 (4) TMI 1200
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....rudh Pratap Alias Raju Yadav (Driver of the seized vehicle) along with Shri Gyan Das (Middleman of the Seized goods) were transporting the said goods in the said vehicle. On reasonable belief that the said Dates of Foreign origin was illegally imported into India from Nepal through unauthorized routes in the said vehicle and hence, liable for confiscation under Section 111 of the Act & the said vehicle was liable for confiscation under Section 115 of the Act, the officers seized the said Dates along with the vehicle used in transportation of the said goods under Section 110 of the Act. 2.3 The statement of Shri Anurudh Pratap Alias Raju Yadav and Shri Gyan Das Alias Rajesh was recorded on the same day. Further the statement as follows were recorded: the Appellant dated 30.10.2019, Shri Rajnish Yadav (owner of Bhawani Transport Company) dated 28.01.2020, Shri Sushil Mishra (owner of Balaji Transport Company) dated 15.06.2020 was recorded. 2.4 Investigation was carried out and follow up of person such as Shri Satendra, Shri Deen Dayal, Shri Chhote Lal revealed, vide mobile numbers provided by the intercepted and other person, in the case were concluded. 2.5 A show cause noti....
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....346;्त धनराशि रूपये 2,24,008/- (रूपये दो लाख चौबीस हजार एवम आठ मात्र) एवम सामयिक उन्मुक्ति में प्राप्त सिक्योरिटी रुपये 1,46,000/- को सरकारी खाते में सीमा शुल्क अधिनियम 1962 की धारा 125 के अंतर्गत समायोजित कर, लिया जाये। (घ) (1) श्री राम आì....
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....344;ुसार पता पुत्र श्री राजेश्वरी प्रसाद मिश्र," के- 359, यशोदा नगर, किदवई नगर, कानपुर नगर-208011 (ट्रांस्पोर्टेर) (5) श्री छोटे लाल, निवासी पांडेय बाजार, दुमरियागंज रोड पुरानी बस्ती, कैलाश नाथ डीलर कैरोसिन आयल बस्ती, (माल लद्&#....
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....9;ित 1715 किलोग्राम विदेशी मूल के छुआरे की नीलामी MSTC के द्वारा की जा चुकी है, जिसे मेसर्स 7-Star Authomobiles, Bhopal द्वारा रूपये 2,24,008/- के मूल्य पर खरीदकर ले जाया जा चूका है, अतः में इस प्रकार नीलामी से प्रात रूपये 2,24,008/- को सरकारी खाते में समायोजì....
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....7;यी है, अतः में इस धनराशि को भारत सरकार के पक्ष में समायोजित करने का आदेश देता हूँ । (iii) श्री राम आसरे [श्री इंस्पेक्टर सिंह, 116/97 बी-1, सदन विहार, आदर्श निगर, रावतपुर, कानपुर नगर, उत्तर प्रदेश] पर सीमा शुल्क अधिनियम की धरì....
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....#2352;्गत रूपये 10,000/- (रूपये दस हज़ार ) मात्र की penalty लगाए जाने का आदेश देता हूँ। (vi) श्री सुशील मिश्र (मालिक श्री बाला जी ट्रास्पोर्ट कम्पनी, निवासी जीरो प्वाइंट, कालेसर चौराहा, गीडा, गोरखपुर, आधार के अनुसार पता पुत्र श्री रा....
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....;स्ट - नरकथा, बांसी, सिबवार्नगर] पर सीमा शुल्क अधिनियम की धारा (12 के अंतर्गत रूपये 25,000/- (रूपये पचीस हज़ार ) मात्र की penalty लगाए जाने का आदेश देता हूँ। (ix) मै "जिस किली से भी सम्बंधित" के सन्दर्भ में ये आदेश देता हूँ कि यदि भविष्&#....
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....the appeal requesting therein to set aside the said impugned order on the following grounds:- (i) That the Appellant had not given his consent to the driver for loading the Dry dates loaded from Dumariyaganj to Lucknow. Also when the consignor claimed their goods back and the covered documents have been alleged to be fake or forged, the Appellant should not be held liable for alleged origination and /or import nature of goods. (ii) That the confiscation of their vehicle under Section 115(2) of the Act is bad in law in as much as there is no evidence that the Appellant had any prior knowledge or reason to believe about alleged confiscable nature of the seized goods. (iii) That the penalty imposed under Section 112 of the Act is not sustainable as the Appellant is not involved with the goods in any manner and had no knowledge about illegal goods." 4.3 Impugned order records the finding as follows for upholding the order of confiscation and redemption fine and for setting aside the penalty imposed:- "I have gone through the case records. By the impugned order, confiscation of Foreign Dates & the said vehicle was ordered and penalties were also imposed upon the aforesaid notic....
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....,000/ - in lieu of confiscation as provided U/s 125 of the Act As regards the penalty imposed on the Appellant under Section 112 of the Act, I find that Shri Ram Asre, the Appellant, was apparently not aware of what was being loaded on the vehicle and was informed by his driver that all the transport documents of the goods were in order, thus, I find that his active involvement in the illegal importation of the said consignment does not come out in the case. In view of that I do not fit this case to be fit to impose any penalty on the Appellant and thus, I vacate the penalty imposed on the Appellant., The appeal filed by the Appellant is disposed of accordingly." 4.4 The only ground on which the Appellant has challenged the order of confiscation of vehicle and redemption fine imposed is that he had no prior knowledge about the smuggled nature of the goods. However the knowledge and mensrea can be ground for challenging the penalties imposed, but cannot be the ground for challenging the confiscation of vehicle. Undisputedly the goods found in the vehicle of were of foreign origin and were illicitly imported in the contravention of the provision of the Custom Act, 1962, hence were....