RAM KARAN MAHTO Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE instant appeal is filed by Shri Ram. Karan Mahto against the Order No. 307 -308/PAT/CUS/APPEAL/2004 dated 8.11.2004 passed by the Commissioner (Appeals), Customs and Central Excise, Patna, who has disposed of the appeal of the appellant.

(2.) THE facts of the case in brief are that the Customs Officers on information intercepted the tanker bearing Registration No. BR -IG -2051 along with the Silk Fabrics on 22/23 -06/2001, and seized the same as the driver of the said tanker on seeing the officials fled away abandoning the same. On subsequent investigation, it was revealed that the number plate and the Registration Form, which was recovered from the cabin of the said tanker, did not match with the actual chassis and engine number of the seized tanker. It was gathered that the seized tanker was actually sold by the dealer to the appellant, Shri Ram Karan Mahto, and it was having the Registration Number as BR -IG -2451 whereas the tanker No. BR -IG -2051 was registered in favour of Shri Rudal Das. When Shri Rudal Das was interrogated by the investigating officials, he admitted to have purchased the said tanker from Shri Ram Karan Mahto, but failed to clarify about non -matching of engine and chassis. Based upon the investigation, proceedings were initiated against both Shri Rudal Das as well as Shri Ram Karan Mahto under the provisions of Customs Act, 1962. Heard Shri P.K. Das, learned Advocate for the appellant. He has reiterated the submissions made in the appeal petition.

(3.) HEARD Shri N.K. Mishra, learned JDR for the Revenue who has reiterated the findings of the Commissioner (Appeals). Shri Mishra has relied upon a decision of the Hon'ble High Court in the case of Vishivanath Gupta v. C.E.G.A.T,