9911796707
TMI Blog2015 (9) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... rusal of the record, we proposed to decide the appeals finally at the stage of admission itself with the following order. The appellants have framed the following substantial question of law: "(i) Whether the Hon'ble Tribunal was justified in deciding the appeals in a casual manner without perusing the records before it? (ii) Whether the Hon'ble Tribunal can decide the Appeals without giving findings on each contentions raised and argued during the course of hearing? (iii) Whether the Hon'ble Tribunal was justified in ignoring the vital fact that the order of the Commissioner was under challenge before them and they were duty bound to deal with all the findings of the Commissioner in the light of the records of the case? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with foreign origin gas cylinders without papers in the garb of machinery and auto parts and therefore, the Trade Tax Officials seized the goods and held the truck in the premise of Trade Tax Office on the same day within an hour. However, it parked in the Trade Tax Office being in the possession of the Customs Officers till 30.06.2007. The Indian goods loaded in the truck were released by the officers of Trade Tax Department. The alleged contraband goods and the truck was taken by the Customs Officers to Varanasi Customs Office where the witnesses were called, pursuant to which a show cause notice dated 26.12.2007 was issued to the appellants. The appellants submitted a reply to the show cause notice denying their knowledge of the contraba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rigerant 22 [Chlorodifluromethane] valued at Rs. 4,00,000/- as detailed in the Panchnama dated 01.07.07 are liable to confiscation under Section 111 of the Customs Act, 1962. C. Whether the seized Indian origin goods valued at Rs. 18,97,029/- used for concealing the smuggled CFC Cylinders during transportation as detailed in Panchnama dated 01.07.07 are liable for confiscation under Section 119 of the Customs Act, 1962. D. Whether the seized truck valued at Rs. 6,00,000/- used for transportation of smuggled cylinders is liable to confiscation under Section 115 of the Customs Act, 1962. E. Whether the penalty under Section 112 of the Customs Act, 1962 is imposable on each one of the noticees mentioned in the Show Cause Notice dated 26. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. Since, there was nothing on record to suggest any nexus between the seized foreign origin Refrigerant 22 and Indian origin goods, therefore, in such a situation, learned Commissioner observed that keeping in view the value of Indian origin goods i.e. valued at Rs. 18,97,029/-, there was no question to use the seized cylinders worth Rs. 4,00,000/- just to conceal the contraband goods. On this finding, he released the confiscated goods of Indian origin. However, since the foreign Refrigerant 22 cylinders were undisputed, which was carried by the seized truck, it was found that the truck was engaged in transportation with M/s Om Logistics Ltd under an agreement, who had full knowledge of the fact of smuggled and illegal nature of the sei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined on its merit. The appellants before us are simply transporter without claiming ownership over the truck of the seized goods. This fact is not disputed that the seized foreign origin gas cylinders were loaded in the truck hired by the appellants and the appellants as well as the driver of the truck had not been able to identify either consignor or consignee of the seized goods. Therefore, the appellants' involvement in loading foreign origin gas cylinders in the truck in question could not be denied. Section 111 of the Customs Act, 1962 provides that any prohibited goods found concealed in any manner in any conveyance shall be liable to confiscation. Section 112 of the Customs Act, 1962 provides that any persons, who acquires poss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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