REGIONAL MANAGER, UPSRTC Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal has been filed by the Regional Manager, UPSRTC, Faizabad for setting aside of redemption fine of Rs. 1,00,000/ - imposed through the Order -in -Originai dated 19 -9 -97 by the Commissioner in respect of Bus No. UP -42A/8557.

(2.) The above said bus had been ordered to be confiscated under Section 115(2) of the Customs Act, as the same was found carrying computer parts of Japanese and Singaporian origin valued at Rs. 9,46,000/ - which too had been confiscated absolutely under Section 111(d) of the Customs Act. These facts are evident from the bare perusal of the impugned Order -in -Original. The Commissioner, through this order, also imposed penalty on various persons as detailed therein, of different amounts who were found involved in smuggling and transportation of those goods. While ordering confiscation of the bus, the learned Commissioner has given option to the owner to get the same redeemed on payment of fine of Rs. 1,00,000/ -. It is this fine which has been sought to be quashed by the appellant through the present appeal.

(3.) The learned JDR has raised a preliminary objection that the appeal filed by the appellant is not maintainable as he is not owner of the bus who had been required to pay redemption fine for seeking redemption of the bus. To meet with this objection, it has been argued by the counsel that the appellant is a Regional Manager of UPSRTC, who is owner of the bus and as such, is competent to file an appeal.