SHRI RAMESH CHANDER SINHA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE appeals are directed against a common order. Therefore, they are taken up together and are disposed of under this common order.

(2.) THE bare facts of the case are that M/s. India Carriers Pvt. Ltd., New Delhi had an agreement with M/s. ITC Ltd. for the transport of empty cigarettes packets packed in cartons. Appellant Ramesh Chander Sinha is the Manager of M/s. India Carriers Pvt. Ltd. M/s. India Carriers Pvt. Ltd. had taken on hire truck No. BR -IG -0993 belonging to Mr. Mohd. Ilias for use in the transport of the empty cigarette packets. Mohd. Ilias is the other appellant.

(3.) ON 23 -7 -97 Custom Officers of Gorakhpur intercepted the aforesaid truck while it was carrying cartons of empty cigarette packets. The examination of the consignment led to recovery of 6546 pieces of Tiger brand Chinese make torches. These torches were in gunny bags and were covered by the cigarette packets. In the ensuing adjudication proceedings, the cigarette packes valued over Rs. 5.7 lakhs were confiscated under Section 119 of the Customs Act, 1962 and Mr. Ramesh Chandra Sinha was given an option to redeem them on payment of a fine of Rs. 1 lakh. The adjudication order also confiscated the truck under Section 115(2) of the Customs Act and the owner was given an option to redeem it on payment of redemption fine of Rs. 1 lakh. The appellants are aggrieved by these orders.