9911796707
TMI Blog2006 (1) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... re and labourers were opening patra of the truck. On seeing the police officers, they ran away towards Nepal and police could not chase them because of darkness. But they found the truck driver there and asked his name and address. He told his name as Ram Lal, resident of Civil Line, District Badaun. When he was asked for the documents for the goods, he stated that there is no document with him and he told the police officers that he was taking these goods from Badaun to Nepal. Police party accordingly detained these goods and arrested the driver. The truck along with the goods was handed over to the custom officers. The custom officers on 5-11-1998 recorded the statement of Shri Ram Lal, driver of the vehicle No.MP-07 B/7064. He stated bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion ) Act, 1992 read with Export and Import Policy 1992-97, potatoes are restricted for export and, accordingly, found these goods liable for confiscation as these goods were intended to be exported in contravention of Section 11 and 7 (c) of the Customs Act. He also observed that nobody from M/s. Ushullah Company, Sohratgarh approached to claim the ownership of the goods after the case was booked. He also found that M/s. Nawada Aloo Company, Badaun, Shri Promod Kumar, Shri Ram Lal, driver and M/s. Ushullah Company are liable for penalty. Accordingly, he absolutely confiscated 90 Qtls. of potatoes. He confiscated truck No. MP 07B/7064 but allowed it to be redeemed on payment of redemption fine of Rs. 10,000/-. He imposed penalty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at no case has been made out against the appellants and the proceedings may be dropped. Reliance was also placed on the decision of the Tribunal in the case of Shri Ram Saran Mukesh Kumar Others v. CC, Lucknow, decided in Final Order No. 2009-2011/05-SM(BR) dated 24-10-2005 wherein under identical circumstances, the appeals were allowed. 3. On behalf of the Revenue, it was argued that Farad Baramadgi shows that truck was standing near the no mans land at Barhni Dihwa and labourers were opening the patra of the truck to make unloading of the goods. The labourers also ran away towards Nepal when the police officers came there. It shows that they were attempting to export the goods to Nepal. It was also pleaded that consignee M/s. Ushullah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the activity attempt. Even preparation to export has not been established. Since there was no attempt to export, therefore, the contravention of Section 113 of the Customs Act, is not established. In these circumstances, the goods cannot be held liable for confiscation and penalty cannot be imposed on the other appellants. In these circumstances, the confiscation of potatoes and truck is set aside with consequential relief. Penalties imposed on Shri Pramod Kukreja, Shri Ram Lal and M/s. Nawada Aloo Company, Badaun under Section 114 of the Customs Act, are also set aside, with consequential relief, if any. The confiscation of the truck No. MP 07B/7064 under Section 115 of the Customs Act is also set aside with consequential relief, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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