9911796707
TMI Blog2003 (9) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and Shri N.K. Mishra, learned JDR for the Revenue. 3.As per facts on record, Directorate of Revenue Intelligence, in short DRI, intercepted one truck belonging to the transport company, M/s. Planters Airways Ltd. when the same was on its way from Siliguri to Gauhati, and searched the same. It was found to be loaded with some of the packages containing foreign origin goods of miscellaneous nature such as cordless telephones, rechargeable emergency lanterns, record players, etc. Shri Sukhendu Bikash Bakshi, representative of the transport company, in his statement tendered on 10-10-2001, stated that the consignments were booked for different destinations in the North-Eastern States and the cargo were booked as declared by the consignors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re used to cover the foreign-made smuggled items, with an option to the transport company to redeem the same on payment of a redemption fine of Rs. 42,000.00 (Rupees forty-two thousand). The above order of the Commissioner is impugned before me. 6.It is seen that the transport company has contended before the Commissioner that as a transporter it is not their job to check and verify the contents of the packages delivered at their premises for further transportation. They go by the disclosures made by the consignors and the goods are transported to their City Office at the other place where the consignee can take delivery on showing the Consignment Notes. They have also claimed the release of the seized goods on the ground that they are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the GRs of the transporters. In any case, the basis for finding the said parties as fictitious is the only factor that these parties have not come forward to claim the goods. The Commissioner has also observed that the transporter's plea that if the D.R.I. had requested them to try to locate the consignors they would have produced them, is not very convincing because the D.R.I. had not stopped them from doing so. The above observations of the Commissioner are not in accordance with the judicial principle of adjudication, inasmuch as it is for the Revenue to prove its case. Mere failure of the transport company to make available the consignors of the goods cannot lead to inevitable fact that these consignors do not exist, in the absenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1962 requiring the Revenue to prove with sufficient and tangible evidence that they are of smuggled nature. For the said reasons, I do not find any justification by the Commissioner for relying upon the Tribunal's decisions inasmuch as the facts and circumstances differed. It is also observed that as a transport company, the transporter is required to declare the contents of the packages booked by him, based upon the declaration given by the consignors. There is no legal obligation on the transport company, neither is there any practical ways for him to check the contents of the packages booked by various unknown persons. The Revenue has also not alleged that the declaration given in the GRs or the invoices issued by the transport company ..... X X X X Extracts X X X X X X X X Extracts X X X X
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