TARSHEM CHAND Vs. COMMISSIONER OF CUSTOMS, NER, SHILLONG

JUDGEMENT

(1.) VIDE the impugned order the Commissioner of Customs, Shillong has confiscated the truck owned by the appellant and has imposed personal penalty of Rs. 5,000/ - (Rupees five thousand) upon him on the ground that the said truck was being used for transportation of smuggled Teak wood. After going through the impugned order and after hearing both the sides duly represented by Shri K.K. Banerjee. ld. Adv. and Shri A.K. Mondal, ld. JDR. I find that there is no evidence on record showing the involvement of the appellant or his knowledge about the use of the truck for transportation of smuggled Teak. As per the appellant the truck was engaged in the ordinary course of business for transportation of the Teak and the driver, who is an illeterate person, cannot be expected to verify the nature of the goods before loading the same in the truck. I also find that the penalty has been imposed upon the appellant by the Commissioner by observing that as owner of the vehicle it is not possible nor acceptable that his truck could be used for transporting goods without his knowledge. His claim of ignorance cannot be accepted. It is seen that the above observation is in the nature of assumption and is not flowing from any evidence on record. As such taking into account all these facts, I set aside the order of confiscation of truck and imposition of penalty upon the appellant. Appeal is allowed with consequential relief to the appellants.