2002 (10) TMI 670

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....ough the impugned order vide which the Commissioner of Customs, Patna has confiscated the Pulse (Urad Dal) on the findings of attempted illegal export of the same to Nepal, with an option to the appellant to redeem the same on payment of redemption fine of Rs. 80,000.00 (Rupees eighty thousand). In addition, personal penalty of Rs. 20,000.00 (Rupees twenty thousand) has also been imposed upon the appellant under the provisions of Section 114 of the Customs Act, 1962. 2.  As per the facts on record, the Customs Officers, on 21-4-2001 Motihari intercepted one truck bearing Registration No. DL-1GB-4278 loaded with 360 bags of Indian Pulse (Urad Dal), when the same was parked at Kushwaha Line Hotel near Piprakothi. The Assistant Commiss....

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....p; Based upon the above facts, show cause notices were issued to the appellant, inter-alia, along with the other persons, proposing confiscation of the seized Urad Dal as also the truck, and for imposition of personal penalties upon them. The said show cause notice stands adjudicated by the Commissioner vide his impugned order. 4.  Urad Dal which is admittedly of Indian Origin and which has admittedly been seized by the Customs Officers at a place which is far away from the Indo-Nepal Border, has been confiscated by the adjudicating authority under the provisions of Section 113 of the Customs Act, 1962, on the findings that the same was attempted to be exported to Nepal illegally. For arriving at the above findings, the Commissioner....

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....vidence in the present appeal for arriving at a finding as to whether the truck intercepted at Motihari was meant for export to Nepal, has to be looked into independently. When viewed from this angle, I find that there is nothing on record. The truck was seized when the same was standing at a place which is about 60 kilometres away from Indo-Nepal Border. The driver of the seized truck has clearly stated that he was to deliver the goods at a godown of the appellant, which is situated at Lal Chhapra of Adapur. The appellant is admittedly having licences for dealing in sale-purchase of pulses and foodgrains and the appellant has also disputed that the tractor-trolley loaded with chana seized by Raxaul Customs, belongs to him. The seizure of t....