COMMISSIONER OF CUSTOM Vs. KAPILDEO PRASAD

JUDGEMENT

(1.) ALL these applications arise out of a common order and as such they were heard together and are being disposed of by this order.

(2.) SHORT facts giving rise to these applications are that Custom officials on 15.3.1998 seized sixteen pieces of gold biscuits from the cabin of a truck. Awadhesh Kumar Thakur, who was in the truck, stated that gold biscuits belonged to one Vijay Kumar Son of Kapildeo Prasad and the driver of the truck, namely, Brij Kishore Parit (Pandit) did not had knowledge about it. The Commissioner of Customs by order dated 22.6.2001 directed for confiscation of the gold biscuits. He also passed order for confiscation of the truck with an option to the owner to redeem the same on payment of redemption fees of Rs. forty thousand. It also inflicted personal penalty of Rs. ten thousand, fifty thousand, twenty thousand and one thousand upon Awadhesh Kumar Thakur, Kapildeo Prasad, Vijay Kumar and Brij Kishore Parit respectively.

(3.) THE Commissioner of Customs has preferred these applications under Section 130A of the Customs Act making a prayer before this Court to refer the questions of law mentioned therein, which had raised from the order of the Tribunal.