TaxTMI 
TaxTMI 
1998 (11) TMI 234
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....cord. Accordingly, I have heard Shri R.K. Roy, JDR. 3. Briefly stated the facts of the case are as under : 3.1 On 19-5-1996, the officers of the Customs Headquarters, Shillong intercepted four number of trucks carrying 185 pcs. round teak logs totally valued at Rs. 11,58,279/-. Out of 185 pcs., 101 pcs. of round teak logs measuring 1252.11 cft. in two trucks of Myanmar origin were consigned to M/s. Jai Enterprises, Nagpur. The remaining 84 pcs. of round teak logs loaded in two trucks were declared to be of Indian origin and destined for M/s. Walsi Jasraj Patel & Co., Nagpur. M/s. V.G.R. Traders, were the consignors of the goods in question. The goods were accompanied by the challan, dated 17-5-1996 issued by M/s. V.G.R. Traders ....
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....asuring 600 cft. to M/s. V.G.R. Traders, Imphal in the month of May and June, 1996. Statement of various other persons including proprietors of Transport Company were also recorded during the post seizure period. On the above basis, a show cause notice was issued to the respondents proposing confiscation of the seized teak logs and imposition of personal penalty on them. The said show cause notice culminated into impugned order passed by the Commissioner, Customs vide which apart from confiscating 84 pcs. of seized teak logs with an option to the respondents to redeem the same on payment of redemption fine, he ordered for release of 101 pcs. of teak logs. It was observed by the adjudicating authority that since no identification mark was gi....
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....contradictions relating to the quantum of teak logs sold and purchased by the two parties. The challans produced by the drivers were dated 17-5-1996 whereas the goods were received at Dimapur much earlier than 16-5-1996 and well before loading the truck. All these points, says the ld. JDR have not been considered by the Commissioner, Customs while releasing 101 pcs. of teak logs. In the circumstances, ld. JDR has prayed for setting the impugned order. 5. I have considered the submissions made by the ld. JDR and have gone through the impugned order. I find that the Commissioner, Customs has released 101 pcs. of teak logs by accepting the respondents' contention that the said teak logs are the same which have been released by the Addl. ....