KUKIL DAS Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) THESE appeals have been filed against the order passed by the Commissioner (Appeals) of Customs, Patna on 30th October, 2003 by which the Commissioner (Appeals) has seized 15,800 kgs. of betel nuts and revoked a Bank Guarantee of Rs. 1.50 lakhs imposing a penalty of Rs. 2,00,000/ - on Shri Kukil Das, Proprietor of M/s. Maa Karani Traders and a penalty of Rs. 1,00,000/ - on Shri Ramashankar Maurya, Manager, a penalty of Rs. 50,000/ - on Shri Dinanath Maurya, a penalty of Rs. 50,000/ - on Shri Buta Singh, driver and Shri Prasanna Kumar Nayak, khalasi, each and a penalty of Rs. 1,00,000/ - on Shri Baljinder Singh, owner of the truck. He further ordered to confiscate the truck bearing No. CG04 -ZC -1413. Being aggrieved with this order, the appellants have been preferred these appeals.

(2.) WE have heard Shri K.K. Bhattacharjee, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue and perused the record.

(3.) BRIEF facts of the case are that the officers of Directorate of Revenue Intelligence, Muzaffarpur, received a specific information on 15 -11 -2002 regarding transportation of contraband betel nuts of third country origin smuggled from Nepal on truck bearing Registration No. CG04ZC -1413 from Alipurdwar, West Bengal to Nagpur, Maharashtra. On 18 -11 -2002, DRI officers intercepted the said truck at Ranchi Gumla Road near Namkumh. On being enquired by the Officers, the truck driver, Shri Buta Singh disclosed that betel nuts were loaded on the truck at Alipurdwar, West Bengal for Maharashtra. On checking, the betel nuts were found in the truck on 19 -11 -2002 in the presence of driver, khalasi and independent witnesses. On search 220 bags of betel nuts weighing 15,800 kgs. were recovered from the said truck. On examination of the sample of the recovered betel nuts, the local betel nuts traders and witnesses opined that the recovered betel nuts were of foreign origin. The statements of Shri Buta Singh, truck driver and Shri Deepak Kumar, Khalasi, were recorded. Sample of seized betel nuts were taken and sent for chemical examination to Central Plantation Crop Research Institute, Research Centre, Kahikuchi, Guwahati which reported that the seized betel nuts were the product of Brahmputra Valley region and its neighbouring countries i.e. Burma, Thailand, China etc. and the case was investigated and the show cause notices were issued to the appellants. The Commissioner of Customs (Appeals), Patna, passed the aforesaid order.