9911796707
TMI Blog2014 (9) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... the Joint Commissioner Customs, Lucknow has been set aside. In brief, the facts are that on the basis of telephonic information, the Superintendent of Customs Department along with his preventive party intercepted and checked the suspected truck bearing registration No.U.P.40 B/8014 which was coming from Bahraich. The truck was found loaded with old iron scrap. On being asked the driver and cleaner of the truck produced Bill No.19 dated 25.07.2001 issued by M/s Khan scrap traders Rupaidiha Road Nanpara in favour of M/s Om traders Kanpur covering with G.R.No.262 issued by National Transport Agency, Nanpara against 7471 kg. of old iron scrap. On further interrogation, copper scrap contained in plastic bags was also found loaded on the truck. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Joint Commissioner Customs, Lucknow, the respondents herein filed an appeal before CESTAT New Delhi and the learned Tribunal while setting aside the order passed by the Joint Commissioner Customs, allowed the appeal on finding that there was no evidence to effect that the confiscated goods were of foreign origin and as such confiscation and imposition of penalty could not be sustained. The Commissioner of Customs being aggrieved by the order of the Appellant Tribunal has filed the instant appeal under Section 130 of the Customs Act. We have heard Sri Sunil Sharma, learned counsel for the appellant and Sri S.M.K.Chaudhary, learned Senior Advocate assisted by Sri D.R.Mishra and have perused the impugned order and judgment. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the statements so recorded which prima facie suggest that the iron and copper scrap were illegally being transported without any valid documents. Sri S.M.K.Chaudhary, learned Senior Advocate appearing on behalf of the respondents has, on the other hand, submitted that the order of the Joint Commissioner Customs was in respect of all the six respondents and all of them had separately preferred the appeals before the Appellate Tribunal. However, the Appellate Tribunal decided all the appeals by a common judgment. He further submits that the learned Appellate Tribunal has taken into consideration the entire material on record and has recorded a definite finding that there was no evidence to the effect that the copper scrap was of foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
