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TMI Blog2016 (12) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... P.K. Choudhary, Member(Judicial) Shri N.K.Choudhary, Advocate for the Appellant Shri S.N.Mitra, AC(AR) for the Revenue ORDER Per: Shri P. K. Choudhary The appellant M/s.Sanjay Kumar is owner of truck bearing Regn. No.BR 06G 3850 which was carrying fertilizer. On 18.09.2012 the vehicle was sent for delivery of fertilizer to retailers. On the return journey the driver had loaded 150 bags of fertilizer. On 19.09.2012, the vehicle was intercepted and the appellant claims that he could know about the fact of such interception only from the local newspapers dated 20.09.2012. The driver in his statement had stated that the fertilizer was meant for transportation upto Sitamarhi and was not meant for illegal exportation. Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs(Prev.), Kol v. Monoranjan Banik [2004 (165) E.L.T. 237 (Tri. - Kolkata)] (ii) Ranjit Singh v. Commissioner of Customs (P), Patna [2002 (149) ELT 1009 (Tri.-Kolkata)] (iii) Sukhamoy Mondal v. Commissioner of Cus. (Prev.), West Bengal [2001 (129) ELT 549 (Tri.- Kolkata)] Ld.Counsel submitted that there is no evidence that the goods were meant for illegal exportation nor is there any evidence that the appellant or his agents had any knowledge or have connived in the illegal exportation of the goods. Therefore, vehicle is not confiscable. The appropriation of the amount paid at the time of provisional release and imposition of penalty of ₹ 10,000/- under section 114(ii) of the Customs Act, 1962 is illegal, ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal records. 5. The appellant filed this appeal against confiscation of seized truck bearing Regn. No.BR-06G 3850 and imposition of redemption fine of ₹ 1.00 Lakh and penalty of ₹ 10,000/-. On 19.09.2012, the officers of SSB, Lal Bandi, Coy near Indo-Nepal border pillar No.317/1 (i.e.) a place which is 900 meters inside India intercepted the above truck loaded with 150 bags of Urea fertilizers, which was seized by the customs officials being smuggled out of India to Nepal. For proper appreciation of the case, the statement of the driver is reproduced below:- 2.3 Noticee No.2 in his statement stated that a day before the date of incidence, he went with his vehicle to Kanti to unload the fertilizer which had been loaded on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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