9911796707
TMI Blog2000 (1) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... h has been absolutely confiscated by the impugned order. The second appellant, Shri Suresh Kumar has been imposed with a personal penalty of Rs. 1.00 lakh for the supply of Dalchini to the first appellant, which he claimed to have purchased from the Customs House in an auction. The third appellant Md. Nurain is the owner of the truck which was intercepted by the Customs officers and was found to carry the Dalchini in question. He has been imposed with a personal penalty of Rs. 1.00 lakh and the truck belonging to him has been confiscated with an option to redeem the same on payment of a fine of Rs. 1.00 lakh. The fourth appellant Shri Ram Dayal Kumar is the owner of a transport company through whom the truck in question was engaged for carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcepted by the Police officers of Motihari and was found to have been loaded with the said Dalchini. The same was seized by the officers and subsequently handed over to the Customs Department on the reasonable belief that the goods were smuggled items. During post-seizure investigations, statements of Shri Anil Kumar Jaiswal as well as Shri Suresh Kumar were recorded. Both the appellants in their interrogatory statements submitted that the goods in question were a part of the consignment purchased by Shri Suresh Kumar from the Customs House and subsequently, sold to Shri Anil Kumar Jaiswal. However, the representative of M/s. Promode Kumar & Sons, New Delhi denied having placed any order for purchase of the Dalchini in question from the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs House only makes the markings on some of the gunny bags and as the applicant, Shri Suresh Kumar had purchased a part of the goods, the gunny bags containing such markings might not have come in his share; that the godown from where the goods were loaded was in between the Raxaul Road and the Chattawai Chalk from where the truck was intercepted and as such, it cannot be said that the truck was coming from Raxaul Road; that M/s. Promode Kumar & Sons, Delhi had placed an order to the first appellant, Shri Anil Kumar Jaiswal over phone and their subsequent denial was only because of fear of the Customs Authorities. In any case, submits the ld. Consultant that all these facts do not lead to the inevitable conclusion that the goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been cooked up by Shri Anil Kr. Jaiswal in order to escape from the clutches of law. He submits that the facts of the case as referred by the Police officers are clear that the impugned truck was coming from Raxaul side of Indo-Nepal border suggesting its smuggling nature. He further submits that Shri Anil Kr. Jaiswal took 40 days to come forward and claim the impugned goods from the customers. This period is sufficient enough to manipulate the documents in their favour. He also reiterates the finding of the adjudicating authority as regards the non-markings from the Customs godown like godown entry no., unit no. etc. The fact of the driver and the khalasi running away from the scene also suggests the smuggling nature of the goods. He als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... away from the legal entanglement of the case. Similarly, the other factor i.e. claiming of Dalchini after forty days or the gunny bags having any markings etc. has been reasonably explained by the applicants. The conclusion arrived at by the ld. adjudicating authority that the documents were manipulated by the applicants cannot be accepted on the face of it, inasmuch as the Assistant Commissioner, Motihari had accepted the receipt of the first applicant's letter dt. 14-9-97 well before the actual date of seizure and had forwarded the same to the Assistant Commissioner, Forbesganj. The ratio of case-law relied upon by the ld. JDR is to the effect that when the goods are seized under a reasonable belief of being smuggled, the onus of proving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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