9911796707
TMI Blog1989 (7) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... 113 of the Customs Act, and penalty of Rs. 25,000/-under Section 114 of the Customs Act. 2. The brief facts of the case as recorded in the adjudication order is as follows. 3. That on 9-4-1982, the Customs Divisional Preventive Party Lucknow intercepted truck No. USH 2213 near no man s land on Murtiha Gularia Road and recovered from the said truck 40 drums of molasses. The statement of the driver, Sri Nand Ram of cleaner Sri Nathoo, panchnama was drawn of the seized goods. Later the appellant s statement was recorded on 20-4-1982 under Section 108 of the Customs Act, 1962. The driver had stated that he had brought the said consignment from village Manjhawa and was carrying the same to the distillery of Mr. Lari situated in Gularia (N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 113 or 121 of the Act. However, it is observed that in the belated affidavits of the driver Sri Nand Ran and cleaner Sri Nathoo there is no mention of this letter excepting denying that the statements were voluntary. They have stated that they had gone to Mahinpurwa Bazar to collect diesel and had parked the vehicles and when they were taking tea, the officials had apprehended this part of the statement is not found in earlier statement of the driver, cleaner or the appellant. 4. A corrigendum show cause notice dated 26-6-1982 was issued wherein the value of molasses of 40 drums at Rs. 100/- each totalling Rs. 4000/- and the value of 40 empty drums at Rs. 25/- each, totalling Rs. 1000/- was shown. The learned Collector taking in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted an error in passing the impugned order and penalty of Rs. 25,000/- when the value of the goods as per the corrigendum show cause notice was only Rs. 5,000/- including the value of the drums. He further submitted that the investigating authorities having failed to record the statement of the owner of the goods have committed serious illegality. He submitted that the seizure of the lorry was not done on no man s land but it was done in Mahinpurwa Bazar within the limits of Indian border. He submitted that there is total non-application of mind by the Collector inasmuch as the Collector had totally relied upon the earlier statements of the driver and the cleaner. 7. Sri M.N. Biswas, SDR, appearing for the respondent, supported the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us one point is clear that the retracted statement of the driver and the cleaner was brought before the learned Collector only on 18-9-1982. The appellant has not explained as to why he has taken such a long time to file the retracted statement. He has not brought before the authorities any evidence to show that the goods belonged to M/s. Jay Durga Khandsari Udyog. Any goods transported in a lorry shall carry lorry receipt, titles of ownership of the goods and delivery challans. All these documents are very material to establish the case of the appellant, but the appellant has not chosen to adduce any evidence to prove his case. He has also not produced the affidavit of the owner of the goods or that of M/s. Nabi Bux Sons to whom th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. In the corrigendum show cause notice the value of the seized molasses and drums has been totalled at Rs. 5,000/-. The learned SDR fairly submitted that the learned Collector has committed an error in coming to the conclusion that the value of the goods were Rs. 26,000/- which presumably has been based on the show cause notice and the corrigendum show cause notice seems to have been not seen by the Collector. The submissions of Sri Bajoria to this extent has to be accepted. The redemption fine is, therefore, reduced to Rs. 5,000/- as per the value of the corrigendum show cause notice. The penalty imposed under Section 114 stands also reduced to Rs. 5,000/- (Five thousand). Keeping in view the value of the goods seized. The appellant suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
