NOOR JAHAN ALAM Vs. UNION OF INDIA

JUDGEMENT

(1.) By order impugned herein the Commissioner of Customs (Prevention), Indo Nepal Border declined to accede to the request of the petitioner for release of truck No. UP-78-2500 which belongs to the petitioner's minor son Zafar Alam. It appears that the truck aforestated was seized by the Custom Authorities at Varanasi under the provisions of the Customs Act. 1962. The order as communicated to the petitioner by the Assistant Commissioner (T) Customs Head Quarter, Lucknow reads as under : "Please refer to your letter dated 29.4.98 in which you have requested for provisional release of Truck No. UP-78 N/2500. The Commissioner of Customs after careful consideration of the said application and observing the gravity of offence committed in the instant case, has not acceded to your request. Sd/- Illegible 24.7. Assistant Commissioner (T) Custom HDQRS. Lucknow"

(2.) Learned counsel for the petitioner urged, relying on the provisions contained in paragraph 56 of Chapter VI of the Adjudication Manual that the vehicle seized under the Act ought to have been released by the respondents on furnishing bond and security as visualized by the provisions contained in paragraph 56, Chapter VI of the Adjudication Manual which reads as under : "in cases where vehicles are seized by Custom Officers for carrying contraband goods for action under Section 115 of the Customs Act such vehicles may with the prior approval of the Collector of jurisdiction, be provisionally released to the owner pending adjudication on payment of security deposits and on execution of bond in the form in Appendix V. the bond amount in every case should be the estimated value of the vehicles. The security deposits to be mode in terms of bond will depend on the gravity of the offence committed in relation to the vehicle liable to confiscation under Section 115 of the Customs Act. The objects of such deposits is mainly to recover the penalty, if any, that may be imposed on the driver/owner etc. Such deposits should in any case be limited to Rs. 1,000 which is the maximum penalty under the Custom Act. The possibility of the driver or the owner being charged with being concerned in the unauthorized importation and thus punishable under Section 117 of the Customs Act, generally speaking is remote. Where, however, a prima Jade case is made out for such punishment a security deposit exceeding, the limits prescribed above may be taken depending upon gravity of the offence."

(3.) It appears from the impugned order that the relevant authority failed to address itself to the provisions contained in paragraph 56 of Chapter VT of the Adjudication Manual, in Sadukuah Khan v. Union of india and others, 1993 HVD (All) Vol. III page 179. a Division Bench of this Court directed the authorities to release the vehicle to its owner on his depositing a sum of Rs. 1,000 and executing a bond in the sum of Rs. 40,000 (estimated value of the vehicle) as required by Section 143 of the Customs Act which reads as under : "143. Power to allow import or export on execution of bonds in certain cases.--(1) Where this Act or any other law requires anything to be done before a person can import or export any goods or clear any goods from the control of officers of customs and the Assistant Commissioner of Customs is satisfied that having regard to the circumstances of the case, such thing cannot be done before such import, export or clearance without detriment to that person, the Assistant Commissioner of customs may, notwithstanding contained in this Act or such other law, grant leave for such import, export or clearance on the person executing a bond in such amount with such surely or security and subject to such conditions as the Assistant Commissioner of Customs approves, for the doing of that thing within such time after the import, export or clearance as may be specified in the bond. (2) If the thing is done within the time specified in the bond, the Assistant Commissioner of Customs shall cancel the bond as discharged in full and shall, on demand, deliver it, so cancelled, to the person who has executed or who is entitled to receive it ; and in such a case that person shall not be liable to any penalty provided in this Act or, as the case may be. in such other law for the contravention of the provisions thereof relating to the doing of that thing. (3) If the thing is not done within the time specified in the bond, the Assistant Commissioner of Customs shall, without prejudice to any other action that may be taken under this Act or any other law for the time being in force, be entitled to proceed upon the bond in accordance with law."