STERLING TRANSHIP LTD. Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THE challenge in the present appeal is to confiscation of the truck and imposition of penalty upon the appellant. The said truck transported goods from Kandla Port to Jamnagar. It was found by DRI officers that the goods were cleared by the importer without payment of duty under advance licence scheme and were diverted in violation of the condition of said advance licence.

(2.) AS per facts on record, the container was loaded at Kandla in the truck belonging to the appellant under the cover of gate pass No. 221 dt. 17 -1 -03. LR was prepared in the name of M/s. Banlev Chemexim (P) Ltd., K -1/77/5, Shankar Tekri, Jamnagar. The import documents were handed over by CHA to the driver, which were to be handed over to M/s. Banlev Chemexim (P) Ltd. The truck reached the weigh bridge and from there instead of reaching the declared address in LR, arrived in another premises at K -1/297, GIDC, Jamnagar. According to the appellant, this was as per instructions of representative of M/s. Banlev Chemexim (P) Ltd.

(3.) ON going through the order, we find that there is no evidence on record to show that the transporter was aware of the said diversion of the goods. The truck was meant for delivery of the goods in Jamnagar and the same were delivered as per instructions of the consignee. The truck in question was leaded by the importers representative and only the plot number was different. On the said basis, it cannot be concluded that the driver was aware of the diversion of the goods in contravention of the conditions of advance licence. As such, by extending the benefit of doubt to the appellant, we set aside the confiscation of the truck and imposition of penalty upon him and allow the appeal with consequential relief to the appellant.