2006 (1) TMI 365

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....r scrap weighing 3900 Kgs. which was concealed under plastic scrap and iron scrap weighing 1425 Kgs. The truck along with its occupants and the goods was taken to Customs office where unloading was done and opinion of two traders dealing in copper scrap was taken who confirmed that copper scrap and wire which was found in the truck was of foreign origin. The occupants of the truck were interrogated and their statements were recorded. Shri Trivendra Prasad Mishra, Shri Mohan and Shri Vinod Tiwari were in the truck and they stated that copper scrap was imported from Nepal and were loaded in the truck near Mihipurwa Jungle and the same was concealed by iron and plastic scrap and they were taking it to Kanpur for sale. After investigation and i....

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.... given the finding that the seizure was sustained on the basis of expert opinion of two dealers was neither declared as relied upon documents nor it was supplied to them, has no merits. Shri Asgar Ali has claimed the ownership of the goods by sending letter dated 15-12-2000. The letter was addressed to the Additional Commissioner of Customs, Lucknow. This letter was given to the department claiming ownership much before the issue of show cause notice but they have neither received any reply to this letter nor show cause notice was issued. Therefore, the action of the department not determining the ownership correctly is not correct. Finally, it was argued that since there is no proposal for imposition of penalty, therefore, the penalties ar....

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....d not be accepted. 5. I have considered the submissions made by both the sides. I find that the copper scrap which was concealed in the truck below the plastic scrap and iron scrap was detected on the basis of a specific information. Shri Trivendra Parshad Mishra and Shri Mohan in their statements accepted the ownership of the copper scrap. They have also stated that scrap was purchased by them from Nepal and it was loaded in the jungle near Mihipurwa. Thereafter, the copper scrap was concealed with plastic and iron scrap. Shri Vinod Tiwari, driver of the truck also corroborated the statements of these two persons. The occupants of the truck were the first persons to know from where the truck was coming and where the goods were load....