9911796707
TMI Blog1992 (9) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... er intercepted three trucks bearing Registration No. RNZ-6561, RNZ-3189 and RSZ-9718 loaded with containers on their trailers bearing Marks and numbers MOLU-2330516, MOLU-2538454 and MOLU-2405174 respectively. The Headquarters Preventive Party, Central Excise Department, Jaipur also intercepted Truck No. DEC-350 loaded with container No. MOLU-2309967 on 13-9-1988. The Central Excise Staff, Ajmer on 14-9-1989 also intercepted Truck No. RRY-795 loaded with two containers MOLU-2315208 and MOLU-2304184. All these six containers loaded with contraband goods were seized and subsequently show cause notices were issued to eleven persons calling upon them to show cause as to why the goods found loaded in the said six containers be not confiscated an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the subject containers were only the means of transportation in the course of International Trade and Commerce. Elaborating on his submissions, the learned counsel submitted that the proviso to Section 118(a) of the Customs Act, 1962 is not at all applicable. The appellants were only carriers and that they were not the party to the alleged illegal transportation of the contraband goods covered by the consignment in question. It was stressed that according to the findings of the Additional Collector himself there was no evidence on record to implicate the present appellant (see paragraph 26 of the impugned Order). In this connection, he drew our attention to Section 118 of the Act which speaks of confiscation of packages and their content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order. From a reading of the said paragraph it appears that he has not dealt with the issue in the right perspective as to whether the container amounts to package within the meaning of Section 118(a) of the Customs Act, 1962. He has simply observed that it is an undisputed fact that the containers under seizure were used for packaging of the contraband goods and, therefore, without going into the question of law I hold that the same are clearly liable to confiscation under Section 118(a) of the Customs Act, 1962. Section 118(a) of the Act reads as follows :- 118. Confiscation of packages and their contents. - (a) Where any goods imported in a package are liable to confiscation, the package and any other goods imported in that package ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
