CCE Vs. SARDAR ASSOCIATES PVT. LTD.

JUDGEMENT

(1.) THIS appeal is filed by the Revenue for dropping the confiscation of the truck by the Commissioner (Appeals) under the impugned order.

(2.) IT is the case of the Revenue that truck No. PB 10 N 9692 used for transportation of 10.220 MT of steel ingots on 28.3.01 cleared without any proper invoice and without payment of duty was confiscated under Section 115 of the Customs Act, 1962. The claim of the owner of the truck that they were not aware of the issuance of any improper invoice and evasion of duty is no excuse as the goods were cleared from the factory without proper invoice and without payment of duty. The truck was intercepted during the course of transit check on G.T. Road at Khanna loaded with non alloy steel ingots at about 9.00 hrs. on 28.3.2001 about 40 K.M. from Ludhiana. The time for removal from the factory at Ludhiana is shown as 17.30 hrs. on 27.3.2001. It was argued that driver who is agent of the owner of the truck has accepted these facts. He could not explain why the truck has taken such a long time to cover distance of 40 Km. Therefore, the truck was correctly confiscated and allowed to be redeemed on the redemption fine of Rs. 10,000/ -.

(3.) THE respondents requested that the case may be decided on merits. In their miscellaneous application, it is pointed out that the respondents owned the truck but they have no knowledge about alleged contravention on part of M/s. A.P.S. Associates (P) Limited. The department has not stated the circumstances which prove that the owner of the truck was personally involved or had knowledge about improper issuance of invoice and evasion of duty on the part of M/s. A.P.S. Associates (P) Ltd., Ludhiana.