9911796707
TMI Blog1997 (7) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the order-in-appeal dated 27-9-1996 passed by the Commissioner of Customs and Central Excise (Appeals), Allahabad upholding the order dated 20-2-1996 passed by the Deputy Commissioner of Customs, Lucknow. In terms of his said order, the Deputy Commissioner had imposed a penalty of Rs. 20,000/- on the appellant besides ordering confiscation of the tractor and trolley belonging to him. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cargo to the Customs authorities. The Deputy Collector after issue of show cause notice to the owner of the vehicle and the other persons confiscated the goods as well as the tractor. he held that the cloves were of third country origin which had been smuggled into the country from Nepal. He took the fact that the driver of the vehicle ran away at the Police Check Post to be a pointer to his gui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ona fide purchase of the cloves in Kanpur by the concerned owner thereof. As the cloves themselves would thus be not contraband and not liable to confiscation, there is no justification to proceed against the present appellant by imposing penalty on him and confiscating the tractor with trolley. He pleaded that the order may be set aside and relief granted to him. 4. In opposing the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Counsel regarding the explanation given by the present appellant who is the owner of the tractor and by the owner of the cloves had not been properly considered by the adjudicating authority. There is no finding in the adjudication order to disbelieve the source of acquisition of the cloves. No enquiry has also been carried out to establish the third country origin of the cloves. The adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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