1998 (9) TMI 302

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..... 2 lakhs and imposing a penalty of Rs. 50,000/- 2. Shri S.P. Ojha, ld. Counsel, who argued the case of the appellants submitted that the case relates to the interception and seizure by the Customs Officers of Varanasi of the appellant's truck on the night of 29-12-1994 and the recovery of 2,620 kgs. of `Kattha' on the ground that the said kattha was of Bangladesh origin. The said Kattha was recovered from three specially made cavities in the said truck. Certain papers relating to the truck were also recovered from the cabin of the driver. Department alleged that the `kattha' was not accompanied by any document relating to the legal import of the item into India. 3. Ld. Counsel stated that the Department served a SCN on the ....

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....lant had knowledge of the smuggled nature of the goods in the truck or that the truck was used to transport the said article; that kattha is also produced and is available in India; that there was no restriction on the inland movement of kattha under any law in force in India; that the appellant was neither present at the time of loading of the kattha nor at the time of its seizure. 5. Ld. Counsel submitted that the Commissioner had given no direct finding against the appellant and had recorded a doubtful finding against the appellant by observing : "From the records and prima facie of the case the open fact which cannot be ruled out is that Shri Firoz Ahmed owner of the truck and the driver Mohd. Islam were directly involved in ....

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....ation by his truck. Ld. Counsel, therefore, contended that the findings of the Commissioner were based entirely on conjectures and not on the basis of any evidence. He further disputed the fact that the Kattha seized from vehicle was of Bangladeshi origin. The Department had not been able to show any material on record to establish that the said goods were brought from Bangladesh. There were also no test report or any other expert opinion to show that the Kattha was of Bangladesh origin. The only evidence relied on by the Commissioner was a slip of paper showing donation to a club in Purulia in West Bengal from the truck. From the said slip of paper, the Department has inferred that the truck had visited West Bengal and had collected the co....