ASHIQ ALI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal is directed against the order in appeal dated 28.2.2005 whereby the vehicle used as conveyance was confiscated and penalties were imposed on the owners of the vehicle.

(2.) THE brief facts of the case are that the customs authorities were handed over a Tata sumo which had third country origin goods along with four persons including the driver. On investigation it was found that the contraband was consisting of small transistor and battery cells of foreign origin. Authorities after a detailed investigation issued show cause notice to all concerned and the adjudicating authority confiscated the contraband goods, vehicle and imposed penalties on all the notice. The appellants preferred an appeal to the Commissioner (Appeal),.against the confiscation of the vehicle and penalties imposed on them. The said appeal was rejected, hence this appeal.

(3.) CONSIDERED the submissions made at length by both sides and perused the records. I find from the records that the no body claimed the ownership of the confiscated contraband goods, which admittedly were of third country origin and were in commercial quantity. The appellants herein have taken a plea that these goods were of smuggled nature were not proven but they have not claimed any ownership of the goods nor they could produce any documents regarding the licit ownership of the goods in India. In the absence of the any document to show that these third country origin goods were imported in to India legally, they have to be considered as smuggled goods. Since the appellant herein are only owner of the vehicle they cannot take a stand that the goods were not proved to be as smuggled.