2009 (3) TMI 368 - AT - Customs

Penalty Trucks intercepted and found carrying contraband Penalty on drivers of truck, cleaner of truck and owner of contraband - drivers of the truck carrying sugar bags have consciously allowed the vehicle for carrying goods of foreign origin without bill and admittedly, they have done this for monetary considerations. The amount of Rs. 2,000/- charged by each of them appears on the higher side clearly indicating that the consignments are not ordinary goods. Further, admittedly the goods were found concealed. Therefore, we hold that the plea, that they were not aware of the contraband nature of the goods, is not acceptable. considering the poor financial status of the Drivers, we intend to show some leniency in the quantum of penalties imposed, so we reduce the penalty imposed from Rs. 2,00,000/- to Rs. 20,000/- - As regards the Cleaner, Shri Ved Prakash, no specific evidence about his knowledge about the nature of the goods and about monetary considerations for his work, hence penalty on them is set aside - Commissioner relying on the evidence given by drivrs and another person concluding that appellant owner of goods - in spite of repeated summons by the investigating authorities, appellant has not come forward and tendered any evidence There is no reason to discard findings penalty liable but reduced from Rs. 3,00,000/- to Rs. 1,00,000/-

Summary

Issues:
Interception of trucks carrying smuggled goods, liability of drivers and cleaner, involvement of the owner, penalty imposition, consideration of financial status for penalty reduction.

Interception of Trucks and Liability of Individuals:
The judgment involves the interception of two trucks carrying smuggled goods, including spectacles and shoes of foreign origin. The drivers and cleaner initially claimed ignorance about the goods but later admitted to transporting them for monetary gain. The Commissioner ordered confiscation of the goods and imposed penalties on the individuals involved. The drivers were found conscious of carrying contraband goods without proper documentation, leading to penalties being upheld against them. However, the cleaner's lack of evidence regarding his knowledge or monetary benefit resulted in the penalty being set aside for him.

Involvement of the Owner:
The owner of the goods, identified as Shri Vishambhar Gupta, was implicated by the drivers' statements and other evidence. Despite denying ownership and knowledge of smuggling activities, the Commissioner held him liable for penalties. The Tribunal upheld this decision, considering the evidence presented and the owner's failure to respond to summons or provide evidence in his defense.

Penalty Imposition and Reduction:
The Commissioner imposed significant penalties on the drivers and the owner, taking into account their roles in the smuggling operation. However, the Tribunal decided to show leniency considering the poor financial status of the drivers. The penalties were substantially reduced for all parties involved, with the penalties on the drivers reduced from Rs. 2,00,000 to Rs. 20,000 each, and the owner's penalty reduced from Rs. 3,00,000 to Rs. 1,00,000.

In conclusion, the judgment addressed the interception of trucks carrying smuggled goods, the liability of the drivers and cleaner, the involvement of the owner, penalty imposition, and the consideration of financial status for penalty reduction. The Tribunal upheld penalties against the drivers based on their conscious involvement in transporting contraband goods, while setting aside the penalty for the cleaner due to lack of evidence. The owner was held liable despite denying ownership, with penalties reduced for all parties involved considering their financial circumstances.