9911796707
TMI Blog1998 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.P. Ojha, ld. Counsel, who argued the case of the appellants submitted that the case relates to the interception and seizure by the Customs Officers of Varanasi of the appellant s truck on the night of 29-12-1994 and the recovery of 2,620 kgs. of `Kattha on the ground that the said kattha was of Bangladesh origin. The said Kattha was recovered from three specially made cavities in the said truck. Certain papers relating to the truck were also recovered from the cabin of the driver. Department alleged that the `kattha was not accompanied by any document relating to the legal import of the item into India. 3. Ld. Counsel stated that the Department served a SCN on the appellant on 26-5-1995 asking him to show cause why the truck shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the truck was used to transport the said article; that kattha is also produced and is available in India; that there was no restriction on the inland movement of kattha under any law in force in India; that the appellant was neither present at the time of loading of the kattha nor at the time of its seizure. 5. Ld. Counsel submitted that the Commissioner had given no direct finding against the appellant and had recorded a doubtful finding against the appellant by observing : From the records and prima facie of the case the open fact which cannot be ruled out is that Shri Firoz Ahmed owner of the truck and the driver Mohd. Islam were directly involved in the smuggling and carriage of contraband goods i.e. kattha of foreign origin. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner were based entirely on conjectures and not on the basis of any evidence. He further disputed the fact that the Kattha seized from vehicle was of Bangladeshi origin. The Department had not been able to show any material on record to establish that the said goods were brought from Bangladesh. There were also no test report or any other expert opinion to show that the Kattha was of Bangladesh origin. The only evidence relied on by the Commissioner was a slip of paper showing donation to a club in Purulia in West Bengal from the truck. From the said slip of paper, the Department has inferred that the truck had visited West Bengal and had collected the contraband Kattha of Bangladesh origin. Ld. Counsel had made a submission that even if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangladeshi origin. Neither any test report nor any technical opinion has been relied upon. As regards the actual involvement of the appellant Shri Feroz Ahmed in the smuggling and carriage of kattha of foreign origin (assuming that the goods were in fact contraband goods of foreign origin), the only basis on which knowledge has been attributed to the owner of the vehicle is that the vehicle had secret cavities and that such secret cavities could not have been made in the truck without the knowledge and approval of the owner of the truck. We also find that ld. Counsel for the appellant is right in his submission that no notification has been relied upon to show that kattha of Bangladeshi origin was a restricted or prohibited item under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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