9911796707
|
Home
Issues: Appeal against order of Additional Collector of Customs regarding confiscation of truck allegedly carrying contraband goods, typographical errors in show cause notice, liability of owner and driver, validity of confiscation order, penalty imposition, and release of bond.
In this case, the appellant, the owner of a truck detained for allegedly carrying contraband goods, appealed against the order of the Additional Collector of Customs. The appellant argued that he had no knowledge or connection with the contraband goods found in the truck, attributing the fault to the driver who loaded the goods without his consent while he was away due to illness. The appellant challenged the show cause notice, claiming it was defective as it invoked incorrect sections and mentioned legal importation even for non-notified goods like almonds. The appellant also contended that the confiscation order was flawed as the truck had been released provisionally and was not available for confiscation. The Department, however, argued that the goods were of foreign origin, seized under reasonable belief, and linked to illegal diversion from Nepal. The Department relied on the driver's statement, indicating a shared understanding between the owner and driver in carrying contraband goods for extra charges. The Tribunal noted typographical errors in the notice but upheld its validity, emphasizing the clear meaning when read as a whole. The Tribunal found the truck liable for confiscation due to deliberate use for smuggling with owner's consent, reducing the penalty imposed from Rs. 20,000 to Rs. 5,000 considering the circumstances. The order of absolute confiscation was set aside, allowing the Department to retain Rs. 25,000 from the cash security towards a fine in lieu of confiscation, and directing the release of the executed bond.
|
