Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 1999 (6) TMI AT This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1999 (6) TMI 166 - AT - Customs

Issues:
Penalty imposition on the appellant for being a Khalasi of a truck where contraband ball bearings were seized.

Analysis:
The appellant, a Khalasi of the truck, was penalized for the seizure of contraband ball bearings worth Rs. 10,20,000. Initially, he admitted awareness of some foreign goods concealed in the truck but claimed ignorance of their illegal nature. The Commissioner imposed a penalty of Rs. 25,000 despite the appellant's defense that he was promised payment for transportation and was sleeping during the loading. The appellant's advocate argued that the appellant's statement indicated lack of knowledge about the smuggled nature of the goods and that he was not actively involved in the transportation of contraband.

The JDR countered by highlighting the appellant's confessional statement acknowledging awareness of the foreign origin of the goods and the promise of payment by the driver, suggesting complicity in the offense under the Customs Act. However, upon review, the judge found that the appellant was sleeping when the goods were loaded, woke up upon hearing the sound, and was assured payment by the driver without further details. The judge concluded that mere knowledge of foreign origin did not imply awareness of smuggling, especially since there was no evidence of active involvement in transporting contraband. The appellant's behavior during interception, where the driver fled but the appellant stayed and cooperated, further supported the lack of knowledge about the contraband, leading to the setting aside of the penalty and allowing the appeal.

 

 

 

 

Quick Updates:Latest Updates