PUNJAB FINANCE COMPANY Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) THE appellant company is aggrieved with that portion of the impugned Order of the Commissioner of Customs, Patna, vide which he has confiscated the Truck bearing Registration No. DL -IG -6245 and the said Truck has been confiscated by the Commissioner on the ground that the same was used for transportation of the smuggled goods namely, Poppy Seeds of third country origin. He has not imposed any redemption fine for release of the said Truck by observing that the name and address of the truck shown in the Registration document is incomplete and the efforts made by the Revenue to find out the real owner of the truck have failed and as such, no purpose is going to be solved by allowing release of the vehicle on payment of fine.

(2.) THE contention of the appellants duly represented by Shri K.P. Dey, learned Advocate is that they are the financier of the truck in question and the truck was purchased by one Shri Ashan Ali under the Hire Purchase Agreement. Till the last instalment is given by the hire -purchaser, the finance company remains the legal owner of the truck in question. Shri Dey also submits that their name was also shown in the Registration document of the truck in question. In spite of that, the Revenue has not made any efforts to get in touch with them. However, when they came to know about the seizure and the subsequent confiscation of the truck, they approached the Commissioner taking their claim of ownership of the truck and release of the same to them.

(3.) I find that the appellants have approached the Revenue by way of an affidavit only on 24 -4 -2000, whereas the impugned order was passed by the Commissioner on 14 -2 -2000. As such, there was no occasion for the Revenue to appreciate and consider the claim of the appellants. In these circumstances, I think it fit and proper to remand the matter to the Commissioner to consider the appellants claim as regards the ownership of the truck in question and the release of the same on payment of redemption fine under the provisions of Section 115(2) of the Customs Act, 1962. The appeal is allowed by way of remand.