PRADIP KUMAR SENGUPTA AND ORS. Vs. CC (P)

JUDGEMENT

(1.) VIDE the impugned Orders, the bus involved in the case has been confiscated by the adjudicating authority with a redemption fine of Rs. 50,000/ - and the penalties as detailed below have been imposed on the various persons.

(2.) AS all the appeals arise out of the same common impugned Order, they are being disposed of by a common Order.

(3.) AS regards the confiscation of the bus Shri Chattopadhyay submits that the bus was released to them provisionally on deposit of an amount of Rs. 12,000/ - as security deposit and with execution of a bond. He submits that as the goods were not under the custody of the department at the time of passing of the Order, the confiscation of the same was illegal. In this connection he refers to the Tribunal's decision in the case of CC Madras v. Trimurty Enterprise, 1998 (78) ECR 844 (Tribunal).