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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 ..... 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. After the vehicle was seized none has come forward to claim for the goods. 2. Ld.Counsel appearing on behalf of the appellant submitted that it is a settled position of law that the unclaimed goods cannot be attempted to be exported and further submitted that mere running away of the driver at the time of interception is not sufficient to establish his knowledge of smuggled nature of the goods. He further argued that there is no evidence to infer that the goods were meant for illegal exportation or smuggling. The vehicle was provisionally released on payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the amount paid at the time of provisional release and imposition of penalty of Rs. 10,000/- under section 114(ii) of the Customs Act, 1962 is illegal, bad in law and is liable to be set aside. He also relied on the decision of the Tribunal in the case of Utpal Mondal v. Commissioner of Customs, Kolkata [2005 (181) ELT 269 (Tri.-Kolkata)]. The ld.Counsel strongly relied on the Tribunal's decision in the case of Sufal Dutta v. Commissioner of Customs (Prev.), W.B., Kolkata [2003 (161) ELT 639 (Tri.-Kolkata)], wherein the Tribunal allowed the appeal with consequential relief by relying on the case of Rajdoot Road Carrier & Others v. C.E., Lucknow [2000 (118) ELT 146 (Tribunal)], wherein it was held that running away of the driver at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 his truck from the godown of M/s.Ashok Tyre Agency, Muzaffarpur. On his way to return while he was getting his truck repaired at a local workshop one trader approached him and told that the truck on which his 150 bags of fertilizer were loaded had gone out of order. That person requested him to carry those bags of fertilizer upto Sitamarhi on his truck for which he could get Rs. 2,500/- as freight charge. Lured by the proposal and with the consent of the vehicle owner he agreed but, as soon as the vehicle was detained by the officers of SSB, he fled away." 6. There is no dispute that the seized truck was carr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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