OM LOGISTICS LTD. Vs. COMMISSIONER OF CUSTOMS, LUCKNOW

JUDGEMENT

(1.) We have heard Mr. A.P. Mathur, learned counsel for the appellants as well as Mr. Dipak Seth, learned counsel for the respondents. After hearing the learned counsel for the parties as well as perusal of the record, we proposed to decide the appeals finally at the stage of admission itself with the following order.

(2.) The appellants have framed the following substantial question of law:

(3.) The appellants are engaged in the business of the Transport and Logistics services all over India by hiring trucks of other owners when required for transporting their customers goods. They had hired one truck bearing Truck No. HR38M/9077 for transportation of goods. On 21 -6 -2007, at Naubatpur Trade Tax Check Post, the said truck was checked by the Sales Tax Authorities. The owner of the truck is named as Kuldeep Singh. The truck was loaded with foreign origin gas cylinders without papers in the garb of machinery and auto parts and therefore, the Trade Tax Officials seized the goods and held the truck in the premise of Trade Tax Office on the same day within an hour. However, it parked in the Trade Tax Office being in the possession of the Customs Officers till 30 -6 -2007. The Indian goods loaded in the truck were released by the officers of Trade Tax Department. The alleged contraband goods and the truck was taken by the Customs Officers to Varanasi Customs Office where the witnesses were called, pursuant to which a show cause notice dated 26 -12 -2007 was issued to the appellants. The appellants submitted a reply to the show cause notice denying their knowledge of the contraband nature of the goods. They also submitted that since they were not aware of the nature of consignment, they did not open the consignment in question for verification of nature of the goods. It was opened only when the nature of goods was taken up by the Customs Officers. After receiving the reply of the show cause notice, the Commissioner of Customs adjudicated upon the goods vide order dated 11 -11 -2008 and imposed a personal penalty of Rs. 2,50,000/ - on the appellant, who hired the truck and Rs. 10,000/ - on the driver. Learned Commissioner also confiscated the truck and proposed to release the same on payment of Rs. 1,00,000/ -.