AJAY KUMAR Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) ALL the three appeals are being disposed of by a common order as they arise out of the same impugned order of Commissioner of Customs, Patna vide which he has confiscated Urad Dal and Matar Green totally valued at Rs. 5,00,000/ - (rupees five lakhs) (approx) on the findings that the same were attempted to be exported to Nepal. However, the owners have been given an option to redeem the same on payment of redemption fine of Rs. 75,000/ - (rupees seventy -five thousand). In addition the seized truck has also been confiscated with option to the owner to redeem the same on payment of redemption fine of Rs. 50,000/ - (rupees fifty thousand). Personal penalties of Rs. 20,000/ - (rupees twenty thousand) has been imposed upon Shri Ajay Kumar, Proprietor of M/s. Jagdamba Trader, Raxaul, of Rs. 5,000/ - (rupees five thousand) on Shri Naresh Kumar, Proprietor of M/s. Bhagwati Trading of Delhi and of Rs. 5,000/ - (rupees five thousand) on Shri Nagendra Choubey, Manager of M/s. Jagdamba Trader, Raxaul.

(2.) AS per the facts on record, customs officers, Motihari intercepted one truck standing at the petrol pump, Raxaul. The said truck was found to be loaded with 150 bags of Urad Dal and 470 bags of Matar Green of Indian origin. On demanding the documents, the driver of the truck informed the customs officers that the goods have been sent by M/s. Bhagwati Traders, Delhi to M/s. Jagdamba Trader, Raxaul and the papers have already been handed over to M/s. Jagdamba Trader, Raxaul. He further disclosed that the truck reached Raxaul on 27 -5 -2001 and was forced to remain standing at the petrol pump till 29 -5 -2001 on one pretext or the other by M/s. Jagdamba Trader, Raxaul, who were pressing them to take the vehicle to Nepal. The officers on a reasonable belief that the consignment loaded in the truck was intended to be illegally exported to Nepal, seized the goods in question. During the post -seizure investigations, Shri Ajay Kumar, Proprietor of M/s. Jagdamba Trader, Raxaul admitted the ownership of the goods in question and stated that he is a regd. dealer holding state and central sales tax licences and deals with various grain items as a retailer. He also disclosed that the goods in question have been purchased from M/s. Bhagwati Trader, New Delhi and the truck reached Raxaul on 27 -5 -2001 which was Sunday. On Monday he was busy in marriage ceremony and the truck was made to stand at the petrol pump, Raxaul. The statements of the Manager of M/s. Jagdamba Traders was also recorded, wherein he stated that according to him M/s. Jagdamba Traders are not exporters and he is not aware as to why the driver has said so in his statements. The statements of the Manager of the transport company as also the Proprietor of M/s. Bhagwati Trader, New Delhi were recorded on various dates.

(3.) BASED upon the above facts, show cause notices were issued to various persons proposing confiscation of the seized goods and imposition of personal penalties upon them. The said show cause notice culminated into the impugned order passed by the Commissioner of Customs, Patna. Hence the present appeal.