TAJ AIR CATERERS Vs. COMMISSIONER OF CUSTOMS, ACC,

JUDGEMENT

(1.) The appeal is against the order of the Commissioner in imposing a penalty of Rs. 50,000/ - on the appellant on Taj Air Caterers.

(2.) The brief facts are these. The appellant operates a flight kitchen at Sahar International Airport which supplies food and other provisions to aircraft proceeding from Mumbai to other destinations on international flights. This activity involves traffic in both men and materials between the flight kitchen which is located at the premises of the appellant and the aircraft parked at the airport. Meals and other provisions and equipment are loaded on board the aircraft before take -off; after arrival goods such as discarded items, unconsumed meals, garbage etc. are removed from the aircraft and brought to the flight kitchen. The appellant had an agreement with Cathay Pacific Airlines for this purpose. We are concerned in this appeal with the flight of this airline which arrived at Mumbai on 13.4.1992 from Hong Kong. As is usual, a high -lift truck capable of being raised to the level of aircraft, went to meet the aircraft after it landed. Officials of the appellant company also went on board. Some garbage was transferred from the aircraft to the high -lift. From the narration in the Commissioner's order it is clear that in a very short span of time the Customs officers went through the garbage in the high -lift truck and found and seized 22 bars of gold weighing 4410 gms., bag contained in the garbage. The high -lift truck was also seized.

(3.) Following the issue of notice, the Additional Collector of Customs ordered confiscation of the truck under Section 115 of the Act, permitting it to be redeemed on payment of fine of Rs. 3.55 lakhs. On appeal from this order, the Commissioner (Appeals) confirmed the confiscation, but reduced the fine to Rs. 50,000/. Hence this appeal.