Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-23-2002
Reported in : (2003)(87)ECC176
1. Appellants filed these appeals against the common adjudication order passed by the Commissioner of Customs, therefore, are being taken up together. S/Shri Charan Singh and Jagraj Singh, owners of the trucks, filed appeals against the confiscation and imposition of redemption fine on their trucks. S/Shri Jai Bhagwan and Pappu filed appeals challenging the imposition of penalty of Rs. ten thousand under Section 112 of the Customs Act.2. Brief facts of the case are that on 6.5.99, two. trucks were intercepted by the Customs officers and 25 bags containing small cardamoms were recovered from each truck. Statements of Shri Jai Bhagwan, driver of one of the trucks and Shri Pappu, cleaner of one of the trucks, were recorded as other driver and cleaner ran away from the spot. S/Shri Jai Bhagwan and Pappu, in their statements, under Section 108 of the Customs Act, admitted that the smuggled cardamoms were loaded in their truck by Shri Raja Babu and they were to receive higher rate of fare a...
Tag this Judgment!Court : Delhi
Decided on : Jan-24-2002
Reported in : 2002IIIAD(Delhi)618; 2002CriLJ3393
Khan, J. 1. Petitioner complains that his daughter Bhagwati @ Lali was missing since 27.10.1999 and he suspected on Babu Afroz (R-6) to have taken her away. Though FIR No. 898/99 was registered under Section 363 but without any result. He now wants the investigation of this FIR to be handed over to CBI. 2. Counter filed on behalf of Respondents details out the steps taken by the police in the matter. It is submitted that accused Afroz was declared a proclaimed offender and a challan was presented against him which was pending. A raid was also conducted on one Zenual of Village Hasan Pur who had confirmed that Babu Afroz and Bhagwati @ Lali were living as husband and wife and working in Virat Nagar (Nepal) near Indo-Nepal Border. Efforts were on to locate the couple and to bring them to book. 3. In view of this, nothing survives in this petition which is dismissed. Respondents are, however, directed to take requisite follow-up action in the matter under law and to intimate the result to...
Tag this Judgment!Court : Delhi
Decided on : Dec-19-2002
Reported in : 102(2003)DLT868; 2003(66)DRJ569; 2003(87)ECC105
R.C. Chopra, J. 1. This application for suspension of sentence during the pendency of the appeal has been moved on behalf of the appellant who stands convicted under Section 20(B)(ii) and Section 23 read with Section 28 of the NDPS Act (hereinafter referred to as 'the Act' only). The appellant was sentenced by the Trial Court to undergo RI for 10 years and pay a fine of Rs. 1 lakh, in default of which he was ordered to undergo further RI for six months.2. The appellant who is a foreign national was a transit passenger from Nepal to Amsterdam. On the intervening night of 26th and 27th June, 1997, he was searched at IGI Airport New Delhi and was found to be in possession of 13.476 kgs. Charas. The appellant was put to trial. Learned Trial Judge after considering the prosecution evidence and the defense of the appellant convicted and sentenced him as aforesaid. His appeal against conviction and sentence is pending disposal before this Court.3. I have heard learned counsel for the appellan...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Oct-23-2002
Reported in : (2003)(161)ELT618TriDel
1. Appellants filed these appeals against the common adjudication order passed by the Commissioner of Customs, therefore, are being taken-up together. S/Sh. Charan Singh and Jagraj Singh, owners of the trucks, filed appeals against the confiscation and imposition of redemption fine on their trucks. S/Sh. Jai Bhagwan and Pappu filed appeals challenging the imposition of penalty of Rs. ten thousand under Section 112 of the Customs Act.2. Brief facts of the case are that on 6-5-99, two trucks were intercepted by the Customs officers and 25 bags containing small cardamoms were recovered from each truck. Statements of Sh. Jai Bhagwan, driver of one of the trucks and Sh. Pappu, cleaner of one of the trucks, were recorded as other driver and cleaner ran away from the spot. S/Sh. Jai Bhagwan and Pappu, in their statements, under Section 108 of the Customs Act, admitted that the smuggled cardamoms were loaded in their truck by Sh. Raja Babu and they were to receive higher rate of fare and also...
Tag this Judgment!Court : Delhi
Decided on : Aug-07-2002
Reported in : 99(2002)DLT561
V.S. Aggarwal, J. 1. This is an appeal filed by Raman Kumar Maggo directed against the judgment and order of sentence passed by the learned Additional Sessions Judge, Delhi dated 23rd August, 1999 and 24th August, 1999 respectively. The learned trial court held the appellant guilty of the offences punishable under Section 366, 376 and 324 Indian Penal Code. Thereupon the appellant was sentenced to undergo rigorous imprisonment for five years and to pay a fine of Rs. 2000/- for the offence punishable under Section 366 Indian Penal Code. In default of payment of fine he was to undergo further rigorous imprisonment for two months. He was further sentenced to undergo rigorous imprisonment for 10 years and a fine of Rs. 5,000/- for the offence punishable under Section 376 of the Indian Penal Code. In default of payment of fine he was to undergo further rigorous imprisonment for five months. Lastly for the offence punishable under Section 324 he was sentenced to undergo rigorous imprisonment...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-28-2002
Reported in : (2002)(141)ELT471TriDel
1. The brief facts of the case are that on 19-9-97, the Customs Officers of Nautanwa intercepted two person from a Roadways bus at Moila. On enquiry they disclosed their identity as S/Shri Harishankar Raikwad and Ravi Kumar Verma both resident of Jhansi. Both the persons were brought to the Customs Office, Nautanwa and they defecated from their rectums 7 gold pieces each of foreign origin weighing 1633 grams.The gold was totally valued at Rs. 7,28,000/- and was of 24 carat purity. Shri Ravi Kumar Verma in his statement dated 19-7-97 stated that he had brought the said gold from Nepal and same was handed over to one Shri Kallu Kamaria alias Kailash Babu Agarwal who had given the dollars. He stated that he was involved in the smuggling of gold for the commission of Rs. 1,000/-. In a separate statement recorded from Shri Harishankar Raikwad, he confirmed the disclosures made by Shri Ravi Kumar Verma. Accordingly, the proceedings were initi-tated and all the three named persons were issue...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-16-2002
Reported in : (2003)(87)ECC79
1 The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs.2. The brief facts of the case are that the appellant made import of copper scrap and declared as copper scrap of "Dream Grade as per ISRI." Show cause notice was issued to the appellant on the ground that the copper scrap, in question, was in fact of Birch Grade and not of Dream Grade. The adjudicating authority held that the scrap is of Birch Grade and on the ground of misdeclaration, the goods were confiscated and also enhanced the value of the scrap treating as Birch Grade. A personal penalty of Rs. 3 lakhs was imposed on the firm and Rs. 2.5 lakhs on the partners of the firm. The appellant filed an appeal and the Tribunal vide order dated 13.6.2001 remanded the matter to the adjudicating authority for dc novo adjudication and the Commissioner confiscated the scrap and also imposed penalties on the ground of misdeclaration of goods.3. The impugned order is passed in pursuance to ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-16-2002
Reported in : (2003)(153)ELT179TriDel
1. The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs.2. The brief facts of the case are that the appellant made import of copper scrap and declared as copper scrap of "Dream Grade as per ISRI".Show cause notice was issued to the appellant on the ground that the copper scrap, in question, was in fact of Birch Grade and not of Dream Grade. The adjudicating authority held that the scrap is of Birch Grade and on the ground of misdeclaration, the goods were confiscated and also enhanced the value of the scrap treating as Birch Grade. A personal penalty of Rs. 3 lakhs was imposed on the firm and Rs. 2.5 lakhs on the partners of the firm. The appellant filed an appeal and the Tribunal vide order dated 13-6-2001 remanded the matter to the adjudicating authority for de novo adjudication and the Commissioner confiscated the scrap and also imposed penalties on the ground of misdeclaration of goods.3. The impugned order is passed in pursuance to ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-09-2002
Reported in : (2003)(86)ECC305
1. The issue involved in this appeal filed by M/s. Northern Tannery is whether Special Additional Duty of Customs is payable by them on the goods imported.2. Shri C.K. Rawal, ld. Advocate, submitted that the appellants manufacture finished leather, shoes, etc., for exporting to various countries; that they had imported Wet Blue Buff Hides falling under sub-heading No. 4101.10 of the First Schedule to the Customs Tariff Act from Nepal during the month of March, 2000. The goods were cleared without payment of duty and that subsequently a show cause notice dated 8-9-2000 was issued for demanding Special Additional Duty from them; that the Commissioner (Appeals) under the impugned order has confirmed the demand of duty along with interest. He further submitted that Notification No. 18/2000-Cus., dated 1-3-2000 provides exemption from Special Additional Duty to all goods which are exempt from (a) the whole of the duty of customs leviable thereon under the First Schedule; and (b) the whole ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-15-2002
Reported in : (2002)(141)ELT826TriDel
1. This appeal has been filed by the appellant against the impugned order-in-original dated 8-9-2000 vide which the Commissioner has imposed penalty of Rs. 1 lakh on him, through the impugned order.2. The appellant was a driver on Truck No. MP-23 D/7893 on 3-4-1998 when the said truck was intercepted on Jaipur-Delhi National Highway by the DRI Officers. There were two other occupants in the truck. The appellant along with the two occupants was brought to the DRI Office of Nepal Division. The goods loaded in the truck were examined and that examination resulted in the recovery of ball bearings, cosmetics, rechargeable NI-CD (Nickel Cadmium) Pencil batteries etc. of foreign origin. The present appellant admitted his involvement in the smuggling of the goods, in his statement. The other persons also did not contest their liability. The Commissioner through the impugned order directed absolute confiscation of the goods valued at Rs. 82,96,900/- and also of the truck of the appellant. The ...
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