Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(88)ECC404
1. The original authority had absolutely confiscated 1000 kgs of small cardamom and Truck No. DLIG 4437 under Section 111 (d) and Section 115 (2) respectively of the Customs Act and had also imposed personal penalties of Rs. 25,000 each on the appellants under Section 112(b) of the Act. The Commissioner (Appeals) rejected the appeals preferred against the decision of the original authority. Hence these appeals before the Tribunal.3. The truck carrying 1000 kgs. of small cardamom, found deserted on a by-lane of Lucknow-Faizabad road near Polytechnic crossing, Lucknow was intercepted by officers of Customs on 26.5.98. The vehicle was brought to the Customs hqrs., Lucknow, and the cardamom was unloaded and got examined by local grocery merchants summoned by the officers. The examiners opined that the cardamom was of Guatemalan origin and could be valued at around Rs. 400 per kg. The Customs officers also noted that the goods were found packed in Nepali newspapers. They did not find any b...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1999)LC556Tri(Delhi)
2. On 6-3-1994 on the basis of specific information the Officers of Customs searched a Fiat car coming from Bahraich at the crossing of Safadabad Railway Station and Bara Banki Road. The car was occupied by 4 persons namely Shri Anil Kumar Jain, Shri Piyush Kumar Jain, Shri Ranish Kumar Jain and Driver Shri Kandhari Lal. On being intercepted and desired to search the car by Customs Officers, the appellants stated that there are costlier things being carried in the car and, therefore they should be taken to some safe place. Accordingly the car and its occupants as mentioned above was brought to the Customs Office, Lucknow. The search in the presence of independent witnesses resulted in recovery of 21 Silver pieces of different weights total weighing 61.087 Kg. and net weight 40.175 Kg. valued at Rs. 2,76,2037-, 5 pieces gold Rawa and 3 pcs Gold Rod total weight 413 gms. net weight 309.750 gm. valued at Rs. 1,41,710.60 were also recovered. The goods were recovered from the cavity betwee...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT882TriDel
1. As these 4 appeals have arisen out of a common Order-in-Original No.60/97, dated 19-9-1997 passed by Commissioner of Customs, New Delhi, these are being disposed of by a common order.2.1 Briefly stated the facts are that Customs Officers, New Delhi on the basis of message received from Lucknow Customs, seized copper scrap weighing 22,966 kgs. valued at Rs. 34,44,900/- at old Delhi Railway station. The seized copper scrap was booked from Raxaul, a border town, under different parcel way bills in the names of different persons. One Shri Suman Kapoor, Advocate, under letter dated 28-9-1992 claimed the brass scrap on behalf of his numerous clients. He was asked to furnish complete particulars of the consignees but no reply was received from him. On enquiry, the Assistant Collector Customs, Raxaul intimated, under letter dated 28-2-1993 that the identity of consigners could not be ascertained from Raxaul Railway Station in absence of their complete address. Subsequently under different ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1998)(104)ELT336TriDel
1. This appeal of Shri Nepal Singh is directed against the confiscation of his truck under adjudication Order No. 45/95 of the Commissioner of Customs, Lucknow dated 12-9-1997. The truck was confiscated as the same was used in the smuggling of dry ginger from Nepal to India. The adjudication order also confiscates dry ginger under Section 111D of the Customs Act, as it has been held to be not of Nepalese origin and is not permitted to be imported.2. Arguing the appeal, Shri M.C. Sharma, ld. Advocate, submits that confiscation of the truck under Section 115(2) of the Customs Act was not legal at all. The truck was a public carrier and the same is not liable to confiscation unless the owner or his agent was aware of the offending nature of the goods. With regard to the awareness of the owner of the truck about the offending nature of the goods, the ld.Counsel refers us to the finding in the adjudication order that "there is no direct or indirect evidence implicating Shri Nepal Singh in ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(89)ECC276
1. The above captioned appeals have been preferred against the common Order-in-Original dated 4.5.2000 vide which the Commissioner of Customs has ordered the confiscation of the seized goods (polyester curtain cloth and polyester suiting cloth) and imposed penalty of various amounts, as detailed therein, on the appellants.2. The facts leading to the filing of the present appeals may briefly be stated as under: On 27.1.1998, the Preventive Branch of New Customs House, New Delhi, conducted raid on the premises of appellant, M/s Prakash Transport at East Moti Bagh, Sarai Rohila, Delhi. As a result of search, polyester textile fabric for curtains and suitings, measuring 66,061.2 metres valued at Rs. 66,06,120 was recovered which was seized after preparing Panchnama at the spot. On demand, Shri Vinod Jindal, Manager, who was present in the premises, could produce only one Bill of Entry No. 345/98 dated 14.1.1998. The scrutiny of said Bill of Entry revealed the names of the importer and exp...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(90)ECC541
1. These appeals are against the order of the Commissioner (Appeals) rejecting the order of the original authority whereby a penalty of Rs. 25,000 had been imposed under Section 112 of the Customs Act on Krishna Prasad Keshari (appellant in A. No. C/290/2002) and Indian currency of Rs. 2.5 lakhs on which a claim of ownership had been staked by Shri Rajesh Kumar Soni (Appellant in A. No. C/289/2002) was confiscated under Section 121 of the Act.2. Examined the records and heard both the sides. The relevant facts of the case are as under: Officer of Customs recovered 14 gold biscuit of foreign origin valued at over Rs. 7 lakhs from the possession of two Nepali nationals namely S/Shri Dil Prasad Sapkota and Gyan Hari Sapkota on the premis that the gold biscuits had been smuggled into India from Nepal. The officers seized the goods under a panchnama. The two Sapkotas, in their statements recorded by the officers, stated that the gold biscuits were meant for delivery to one Shri R.C. Jaiswa...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
1. The applicant has filed this application stating that mistakes have crept in the final order of the Tribunal. The mistakes are reported to be as under: 5". Para 6 of Final Order No.A/709/99-NB(DB) which is material, reads thus: "We have heard the rival submissions. We find that 3 points raised by the appellant were adequately replied to by the Ld. JDR. We find that there is a force in the submission of the Ld. JDR. Having regard to the evidence on records, we hold that confiscation of dry ginger is sustainable in law. However, looking to the facts and submissions of both sides, we convert the order of absolute confiscation into confiscation with the option to ream dry ginger on payment of fine of Rs.1 lakh. However, redemption fine shall be governed by the provisions of s 125 of the Customs Act. Penalty is reduced to Rs.1 lac. 6. It is thus apparent from your Lordships order that all the arguments in written submissions in support of the appeal have not been noted much less dealt w...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(127)ELT286TriDel
1. The matter was called, Shri Krishan Kumar, Advocate, appeared for the appellant Shri Gauri Shankar Singh, Raja Ki Mandi, Agra. For the respondent/Revenue, Shri K. Panchasaran, JDR, is present.2. According to the facts on record, four silver slabs weighing 20140 gms. were recovered from the possession of the appellant by the State Police on 7-10-1991 when the appellant was in the city of Basti and was standing before his hotel. The police had seized the silver on the suspicion that it was stolen property. The recovery was made by the police on 7-10-1991 and it was only on 17-12-1991 that the silver slabs were handed over to the Customs Department. The Customs Officers alleged that the goods were smuggled and had been brought into India from Nepal in violation of Notification No. 76/65 dated 19-6-1965 issued under Section 11 of the Customs Act, 1962. The appellant had pleaded that he was a petty goldsmith, had never gone to Nepal, the goods were not smuggled goods and that he had got...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT173TriDel
1. This appeal has been filed by the appellants against the impugned order-in-appeal dated 3-9-2002 vide which the Commissioner (Appeals) has affirmed the order-in-original of the Addl. Commissioner.2. The facts leading to the filing of the present appeal may briefly be stated as under - On 19-7-2000 at around 12.30 hrs. Officers of the Customs Varanasi conducted raid at the house of the appellant and recovered 20 gaddas Chinese Tussar Silk Yarn, 2 gaddas foreign origin silk yarn and 9 pieces of Chinese Silk Yarn Fabrics from a room adjacent to a room on the outer periphery of his house. On conducting search of the residential premises of the appellant, Rs. 1,98,000/- from an almirah and Rs. 42,000/- from a suitcase, a cash-memo dated 18-11-1999 issued by a firm, namely, M/s. Ajit Kumar, Vishal Kumar, a piece of bansi paper, a paper chit containing some details of weight and amount and one/two rupees Nepali currency, were recovered, which were taken into possession through a Panchnama...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(161)ELT1025TriDel
1. This order will dispose of all the captioned three appeals filed by the appellants against the orders-in-original, dated 30-10-2001 passed by the Commissioner vide which he had ordered the confiscation of the goods i.e. Ginger and imposed penalties on the appellants, as detailed therein.2. The learned Counsel has contended that there is no evidence on the record to prove that the goods which were validly imported from Nepal after clearance by the Nepal Customs Authorities as well as by the Indian Customs Authorities were of Chinese origin. The trade opinion relied upon by the Revenue to hold that the goods were of Chinese origin was neither admissible nor sufficient to bring home the allegations of the smuggling of the Chinese origin goods (Ginger) by the appellants. The learned Counsel has also referred to the certificate issued by the Nepal Customs Authorities certifying the origin of the goods as 'Nepal'. Therefore, neither the goods could be confiscated nor any penalty could be...
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