9911796707
TMI Blog2017 (9) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... of export of goods. On perusal of the statement of the driver of the seized truck would not show any knowledge of the driver of the truck of the attempt of illegal export. Therefore, the confiscation of the seized truck and the imposition of penalty on Shri Shiv Kr. Shastri are not justified. Appeal allowed - decided partly in favor of appellant. - C/75430/15 to 75432/15 - FO/75844-846/2017 - Dated:- 9-5-2017 - Shri P.K. Choudhary, Judicial Member Sri N.K. Choudhury Sri Arijit Chakraborty, Advocates, for the appellant(s) Sri S.K. Naskar, A.C. (A.R.), for the respondent(s) ORDER Per: Shri P.K. Choudhary Briefly stated, the facts of the case are that on 14/07/2013, the Customs Officers (Preventive), Motiha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd imposed Redemption Fine of ₹ 1,00,000/- and ₹ 50,000/- respectively. It has also imposed penalty of ₹ 20,000/- on Shri Shiv Kr. Shastri and penalty of ₹ 50,000/- each on Shri Om Prakash and Shri Niranjan Rai. By the impugned order, the Commissioner (Appeal) rejected the appeal filed by the appellant. 2. Heard both sides and perused the case records. 3. The main argument of the Ld. Counsel for the appellant is that the Adjudicating Authority confiscated the goods on the basis of the assumptions and presumptions. It is submitted that confiscation of the goods and imposition of penalty on Shri Om Prakash, recognized that Shri Om Prakash was the owner of the goods. It is further submitted that the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied. However, the quantum of penalty is excessive. 4. Regarding the seizure of truck and imposition of penalty on Shri Shiv Kumar Shastri, I find that there is no material available that Shri Shiv Kumar Shastri had any knowledge of illegal attempt of export of goods. On perusal of the statement of the driver of the seized truck would not show any knowledge of the driver of the truck of the attempt of illegal export. Therefore, the confiscation of the seized truck and the imposition of penalty on Shri Shiv Kr. Shastri are not justified. 5. In view of the above discussion, the appeal filed by Shri Shiv Kumar Shastri is allowed. The penalty imposed on Shri Niranjan Rai and Shri Omprakash are reduced to ₹ 25,000/- each and the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
