2009 (12) TMI 775

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....orakhpur. Two persons were found occupying the truck - one of which was driver Shri Ramesh Kumar Ojha and other person was Mohd. Hassan who was introduced by the driver as a representative of M/s. Masoodi Traders of Thoothibari. The driver on demand produced a challan bearing dated 26-1-05 for transportation of a consignment of iron scrap from M/s. Masoodi Traders to M/s. Govind Steel Ltd., Gorakhpur. Sh. Mohd. Hasan on enquiry told that the he had been directed by Sh. Alauddin, Proprietor of Masoodi Traders for accompanying this consignments of iron scrap, which was Nepalese origin. The iron scrap totally weighing 90 quintals and valued at Rs. 1,80,000/-, was placed under seizure along with the truck. An enquiry was subsequently made with ....

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....with option to be redeemed on payment of Rs. 22,000/- in addition to payment of duty of Rs. 1,15,389/-. He also ordered the truck to be confiscated under Section 115 of the Customs Act with option to be redeemed on payment of redemption fine of Rs. 10,000/-. Penalty of Rs. 25,000/- was imposed on Shri Alauddin, Prop, of Masoodi Traders, penalties of Rs. 10,000/- each were imposed on Sh. Shashank Shukla and Mohd. Hasan and penalty of Rs. 5,000/- was imposed on Shri R.K.Ojha, Driver of the Truck. On appeal being filed by Sh. Alauddin and Sh. Shashank Shukla against this order of the Asstt. Commissioner, the Commissioner (Appeals) vide order-in-appeal dated 29-12-08 set aside the order-in-original dated 30-5-08. It is against this order of the....

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....ear any marking of foreign origin; that the goods are not notified under Section 123 of the Customs Act and hence the burden of moving that the same are of smuggled origin in the Department; that other than the statement of Shri Hassan that the goods are of Nepalese origin, there is no evidence in this regard, that the owner of the goods Sh. Alauddin had subsequently clarified that the goods had been collected from the neighbouring placed in India; that in the impugned order-in-appeal, the Commissioner (Appeals) has given findings that (a) the Customs Authorities cannot conclude that the goods were of Nepalese origin just because the persons present in the truck could not produce any evidence of lawful import into the country(b) neither the....