MISS MANJU SEN Vs. COMMISSIONER OF CUSTOMS (PREV.)

JUDGEMENT

(1.) THIS is an appeal against imposition of penalty on the appellant and confiscation of Taxi.

(2.) THE facts of the case in brief are that Customs Authorities intercepted a Taxi. At the time of interception, only the driver, Shri Lakhman Roy was in the Taxi. When the Taxi was searched for contraband goods, it was found to carry 142 rolls of synthetic fabrics of foreign origin. The driver could not produce any evidence documentary or otherwise, in support of the contention that the goods were legally imported into the country. The driver in his statement admitted that he knew that the goods in question were contraband synthetic fabrics. The Customs Authorities conducted investigation and found the contention that the persons purported to be in the Taxi had fled away at the time of its interception, was not correct. Show cause notice was issued to the appellant and the driver asking them to explain as to why the goods as well as the Taxi in question should not be confiscated and why the penalty should not be imposed on them. In reply to the show cause notice, the appellants had submitted that the Taxi in question was given for hire purposes to the driver. After considering the submissions made by the appellant, the Deputy Commissioner adjudicated the case and confiscated the Taxi in question and allowed it to be redeemed on payment of a fine of Rs. 40,000.00 and also imposed a penalty of Rs. 15,000.00 on the appellant.

(3.) BEING aggrieved by this order of the learned Commissioner (Appeals), the appellant has filed this appeal.