2001 (10) TMI 670

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....r the Respondent. [Order]. - Both the appeals are being disposed of by a common order as they arise out of the same impugned order of Commissioner of Customs, Patna. 2. As per the facts on record, one truck bearing registration No. WB37-4522 transporting MS Black Pipes was intercepted by the DRI Officers and on search was also found to carry miscellaneous goods of foreign origin. Sta....

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....given an option to redeem the same on payment of redemption fine of Rs. 30,000/-. 3. I have heard Shri K.P. Dey, learned Advocate appearing for the appellants and Shri D.K. Bhowmik, learned JDR appearing for the Revenue. 4. As regards the confiscation of MS Black Pipes of Nepal origin, it is seen that the said goods were coming to Calcutta with proper documentation. The same have b....

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....t there is no evidence on record showing involvement of the appellant. The said truck did not belong to Nepal Roadways Corpn. nor the driver was Roadways driver. The truck was engaged by them only for transportation of the black pipes. On the way, if the driver has indulged in loading of foreign origin goods in its truck the appellant cannot be held for responsible for the same. Drawing my attenti....

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....to confiscation under the provisions of Section 119 of the Customs Act. As regards personal penalty on the manager of M/s. Nepal Roadways Corporation, he submits that manager is vicariously responsible for use of the truck. As such he defends the action of the Commissioner in imposing personal penalty upon him. 7. After considering the submissions made from both sides I find that the ratio....