MANIK RANJAN PAUL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Appellant aggrieved by the order dated 23-03-2018 passed by the Customs, Excise and Service Tax Appellate Tribunal hereinafter referred to as Tribunal have filed this appeal before this Court under Section 130 of the Customs Act, 1962 hereinafter referred to as Act of 1962.

(2.) Background of the case - On an information of the officer of the Customs Headquarter Preventive Unit, Shillong, four trucks bearing registration No. MZ-05-3857, MZ-05-3867, AS-11BC-9147 and AS-24C- 2275 carrying dry betel nuts (Supari) of various origin allegedly smuggled from Myanmar, were intercepted at Manderdisa District, P.S. Langting, North Cachar Hills, Assam on 05-03-2016. The truck drivers did not produce any documents except the road challans issued by M/s Paul Traders owned by Shri. Manik Ranjan Paul (appellant herein). The drivers, on questioning, had divulged that they had brought those dry betel nuts from Mizoram. The Custom Officer believed that the betel nuts had been illegally smuggled, seized all four trucks along with the betel nuts. Investigation was carried out, finally order in original dated 29-03-2017 was passed by Commissioner of Customs (Preventive) NER, Shillong, in terms whereof four vehicles as seized were confiscated and were valued at Rs. 19,35,000/-. Option was given to the respective owners of the said vehicles to pay a fine of Rs. 2,00,000/- each in lieu of confiscation under Section 115 (2) of the Customs Act, 1962. Penalty of Rs. 1,00,000/- was imposed on Shri. Bimalendu Roy under Section 112 (b) (ii) of the Customs Act, 1962, penalty of Rs. 50,000/- was also imposed on Shri. Sujit Roy under Section 112 (b) (ii) of the Customs Act, 1962. Furthermore, adjustment/appropriation, of Rs. 2,58,750/- , Rs. 2,25,000/-, Rs. 2,58,750/- , Rs. 2,25,000/- paid vide TR-6 Challan Nos. 10/2016-17, 09/2016-17, 11/2016-17, 12/2016-17 all dated 23-05-2016 as security deposit by the concerned owners of the said vehicles towards fine/penalty was made. A penalty of Rs. 2,00,000/- each was imposed on Shri. Lalduha, Shri. Khuangluaia, Shri. Zothanmawii, Shri. Thahleikhuaia under Section 112(b) (ii) of the Customs Act, 1962. In addition thereof, a penalty of Rs. 50,000/- each on Shri Faizul Mia, Shri. Abidur Rahman Laskar, Shri. Nurul and Shri. Abdul Kalam Laskar under Section 112 (b) (ii) of the Customs Act, 1962 was imposed. As against the order in original, appeal before the Tribunal was filed only by Shri. Manik Ranjan Paul. Joint appeal was also filed by Shri. Bimalendu Roy and Shri. Manik Ranjan Paul unsuccessful as the same have been dismissed on 23-03-2018.

(3.) We have heard the learned counsel for the parties. Admittedly, four trucks of betel nuts, two carrying whole betel nuts and two carrying spilt betel nuts were seized. The appellant has claimed to be the owner of the same, it is his case that he had purchased the betel nuts from four persons namely,