SRILEKHA FINANCE CO LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Srilekha Finance Co. (P) Ltd. claims to be the owner of motor vehicle bearing Registration No. NLM 9937. According to the petitioner, the motor vehicle had been given to one Rajvinder Kaur under an hire purchase agreement on good faith and in the usual course of business. The truck along with the goods were seized by the Customs Department on the allegation that unlawfully imported goods were being carried by this truck. A show cause notice was issued by the Customs authorities upon a number of persons including one Jewan Mal Jangid (Accountant), S/o Lt. Tara Chand Jangid, M/s. Sri Lekha Finance Co. Pvt. Ltd., Brijgo Sena Market (2nd floor), 1/1/1, Madhu Seth Lane, Calcutta-7, to show cause why the conveyance should not be confiscated under Section 115 of the Customs Act. Section 124 of the Customs Act lays down that no order of confiscating any goods or imposing any penalty shall be passed under Chapter XIV of the Customs Act unless the owner of the goods or such person has been given a notice in writing informing him of the grounds on which the proposed confiscation order or penalty order is going to be passed and the person concerned is given an opportunity of giving a written representation and also a reasonable opportunity of being heard in the matter.

(2.) The only question raised is that the owner of the motor vehicle has not been given a notice.

(3.) On behalf of the respondent it has been alleged that the Accountant of the petitioner company appeared pursuant to the show cause notice and made submission. The show cause notice has been annexed. From the show cause notice it appears that the notice was served upon Jewan Mal Jangid, Accountant. The notice was not addressed to the petitioner company. The Accountant of the company is not the owner of the motor vehicle.