COMMISSIONER OF CUSTOMS Vs. SHAMBHU NATH AND ANR

JUDGEMENT

(1.) This appeal has been filed by the Department under Section 130 of the Customs Act, 1962 against the Order No. 1792-93/04-NB (S) dated 3.12.2004 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. C/85-186/04-NB (S).

(2.) We have heard Sri Rajesh Singh Chauhan for the appellant and Sri Anand Mohan for respondents.

(3.) The brief facts of the case are that the Preventive Officer of the Customs on the basis of specific information, on 24.12.1999, have intercepted a Maruti Gypsy No. UGE-9446 on Lucknow-Barabanki Highway near Safedabad Railway Crossing. There were three persons in the Gypsy. One Raj Kumar Sharma was driving the Gypsy, while two other occupants namely Shambhu Nath and Lal Bahadur, the respondents, were sitting in the vehicle. Both were residents of district Mathura. On enquiry, both respondents have admitted that they were having silver of foreign origin in the vehicle and told that they were travelling from Gorakhpur to Mathura. It was stated that due to security reasons, Maruti Gypsy was having the secret cavities and the said vehicle is usually hired by the jewellers.