9911796707
TMI Blog1998 (3) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... bare reading of the impugned order would show that penalty of Rs. 2 lakhs has been imposed on Shri Subrata @ Ashim whereas the impugned order has been sent to the appellant - Shri Ashim Das at his Address of 9/C Samar Sarani, Calcutta - 700002" for his role in the alleged deflection of Nepal-bound cargo of ball bearings of Russian origin. Narrating the facts of the case in brief, he submitted that duty free Nepal-bound cargo was imported at Calcutta port for transit by Road in terms of Indo-Nepal Treaty of Transit and Trade between Nepal and Government of India dated 6-12-1991 read with G.I.M.F. Notification No. 68-Cus., dated 25-3-1978. The same was cleared from Calcutta Docks on 7-5-1994 and the Customs Transit Declaration (C.T.D.) was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Transport Company, M/s. Kiran Transport Agency and of Shri Surjeet Bakshi, Clearing agent, he submitted that Subrata and Ashim have been named as two different local persons by these deponents. Throughout the adjudication proceedings Subrata and Ashim have been treated as two different persons with different residential address and different appearances in height, complexion, features etc. As such imposition of penalty on Subrata @ Ashim has made the order illegal and invalid and hence, unsustainable on this short ground. As regards the merits of the case, he submitted that after the seizure of the goods and recording of statements of Shri Rathore and Shri Bakshi, residential premises of the appellant were searched and nothing incrimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly cleared, though they might have been seized anywhere in India. In this connection he referred to the following decisions :- (i) Jayant Vitamins Ltd. v. C.C.E., Indore - 1996 (81) E.L.T. 421 (ii) Grandslam International v. C.C. - 1992 (57) E.L.T. 161. (iii) Metro Imports v. C.C., Cochin - 1988 (14) ECR 169. (iv) Singh Radio Electronics v. Collector (CEGAT) - 1988 (36) E.LT. 713. (v) Costa Foods v. Collector of Customs - 1989 (43) E.L.T. 279 (CEGAT). (vi) Engee Industrial Services (P) Ltd. v. C.C., Bombay - 1996 (87) E.L.T. 152. The gist of all the above decisions is that seizure of the imported goods for alleged violations of provisions of import regulations can be effected at any place throughout India but the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter, he submitted that this question having not been raised earlier before the adjudicating authority, the appellant are debarred from raising the same now. 6. We have carefully considered the submissions made from both the sides and have gone through the impugned order and other relevant evidence on record. We find sufficient force in the submissions of the learned Consultant on merits as also on the point of jurisdiction. The penalty of Rs. 2 lakhs has been imposed on `Subrata @ Ashim . This shows that the adjudicating authority has treated Subrata and Ashim as one and the same person whereas in the statements of various persons, they have been referred to as two different persons having different residential addresses and other phy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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