Parminder Singh Vs. Commissioner of Customs

Parminder Singh vs Commissioner of Customs

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 29, 2002

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Citation: sooperkanoon.com/27385
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, a T V.K.
Decided On: Jan 29, 2002
Subject: Property

Case Summary

AI-generated summary - not the official court judgment text.

Property

Key legal issue: Property

Parties & Advocates

Appellant / Petitioner

Parminder Singh

Respondent

Commissioner of Customs

Legal References

Reported In: (2002)(80)ECC337

Excerpt

1. the appellant filed this appeal against the adjudication order passed by the commissioner of customs whereby a truck no. hr 47/3239 was confiscated and ordered to be redeemed on payment of redemption fine of rs. 1 lakh.2. brief facts of the case are that the goods of chinese origin were recovered from truck. as no documentary evidence were produced in support of lawful import, the goods of truck were taken into possession. show cause notices were issued to various persons for imposition of penalties and for confiscation of goods.3. contention of the appellant is that no show cause notice was issued to the present appellant in spite of the fact that at the time of confiscation of truck, registration book of the truck showed the ownership of the present appellant. therefore, the contention of the appellant is that the impugned order be set aside in respect of confiscation of the truck. we find that in the show cause notice it was specifically mentioned that the r.c. book of the vehicle shows the ownership of the truck in the name of the present appellant. no show cause notice was issued to the appellant and this fact is not disputed by the revenue. as no show cause notice was issued to the appellant who is the owner of the truck, in respect of confiscation of the truck, the impugned order is set aside. the appeal is allowed.

Full Judgment

1. The appellant filed this appeal against the Adjudication Order passed by the Commissioner of Customs whereby a truck No. HR 47/3239 was confiscated and ordered to be redeemed on payment of redemption fine of Rs. 1 lakh.

2. Brief facts of the case are that the goods of Chinese origin were recovered from truck. As no documentary evidence were produced in support of lawful import, the goods of truck were taken into possession. Show cause notices were issued to various persons for imposition of penalties and for confiscation of goods.

3. Contention of the appellant is that no show cause notice was issued to the present appellant in spite of the fact that at the time of confiscation of truck, registration book of the truck showed the ownership of the present appellant. Therefore, the contention of the appellant is that the impugned order be set aside in respect of confiscation of the truck. We find that in the show cause notice it was specifically mentioned that the R.C. book of the vehicle shows the ownership of the truck in the name of the present appellant. No show cause notice was issued to the appellant and this fact is not disputed by the Revenue. As no show cause notice was issued to the appellant who is the owner of the truck, in respect of confiscation of the truck, the impugned order is set aside. The appeal is allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Parminder Singh vs Commissioner of Customs Same Subject Property Same Judge S Kang, a T V.K.