UMA SHANKAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellants filed the appeals against common adjudication order passed by the Commissioner of Customs.

(2.) IN the impugned order, the penalty of Rs. seven lakh on Shri Uma Shankar, partner of M/s. Pawan Cargo Forwarders and a penalty of Rs. three lakh on Shri Ravinder Kumar, an employee of M/s. Pawan Cargo Forwarders was imposed under Section 112 of the Customs Act. A Matador vehicle, belonging to M/s. Pawan Cargo Forwarders, was also confiscated under Section 115 of the Customs Act and the appellants were given an option to redeem the same on payment of redemption fine of Rs. two lakh.

(3.) BRIEF facts of the case are that M/s. Pawan Cargo Forwarders are in the business of courier/transporter of parcels/documents. On 30 -12 -97, the vehicle number DL -2CF -0639, belonging to M/s. Pawan Cargo Forwarders, was intercepted by the Customs authorities and on search of the vehicle, 54 cardboard boxes wrapped with paper adhesive tape alongwith other packages were recovered. On scrutiny cardboard boxes were found containing cellular phones and computer parts. These goods were of foreign origin and at the time of search of the vehicle, no document was produced for import of these goods and the goods were taken into possession. The statement of Sh. Ravinder Kumar was recorded under Section 108 of the Customs Act and the premises of Shri Uma Shankar, the appellant, were also searched and his statement was also recorded. In their statements under Section 108 of the Customs Act, according to the revenue, they admitted the fact that the goods were of smuggled nature. Thereafter, a show cause notice was issued and the adjudication order was passed and vide impugned order, the goods were confiscated and the penalties were imposed on the appellants and the vehicle was also confiscated.