2017 (1) TMI 834
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....-owner of the bus, if the appellant is involved in the smuggling of gold found from the possession of the driver of the bus. 2. The brief facts of the case are as follows :- 1. On 26/09/2012, at about 10 A.M., the officers of the Customs, Nautanwan, acting on a tip of, stopped a Nepalese Bus bearing No. 1-PA-122, going from Kathmandu, Nepal to Delhi, India, intercepted the bus at Nautanwan Bypass, near Banauliya Temple, Nautanwan and carried out the checking. In the Course of checking, a weighty packet, wrapped with plastic tape was recovered from pant pocket of the Bus Driver - Shri Hari Bahadur Shreshtha S/o Shri Man Bahadur Shreshtha R/o Milang-8, Dist., Dolakha, Nepal. On interrogation by the officers and nothing being revealed by Shr....
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....t the total value of both the biscuits was Rs. 62,64300/-. On search of the personal assets of Shri Hari Bahadur Shreshtha, one Chines passport, one Chinese travel document and five Nepalese Passports were also recovered from his bag. On the basis of valuation of gold done by the goldsmith, the officers of Customs, Nautanwan made assessment of the gold and then assessed the value of the Bus No. 1-PA-122, as follows: Sr. No. Description of the goods Quantity/Weight Value of the goods 1. Foreign biscuit of gold ('TAISHAN') mark 02 biscuits. Per biscuit 997.55 gms Total weight = 1955 gms. Rs.62,64,300/- 2. Nepalese Bus Registration No. 1-PA-122 01 piece Rs.10,00,000/- Total Rs.72,64,300/- The statement of the dri....
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....and the bus was also liable to be seized under Section 111 (d) and under Section 115(2) of Customs Act, 1962. 4. In pursuance to Show Cause Notice dated 25/04/2013, the driver of the bus, Shri Hari Bahadur Shreshtha, replied that he has been falsely implicated. The allegations in the Show Cause Notice are imaginary, false and beyond truth. At the time of seizure, he was driving the said bus with passengers from Kathmandu to New Delhi. After crossing the Sonauli, Customs Border at Indo-Nepal Border (land Customs Station), where complete checking of the bus and the passengers, including the driver was done, including personal checking and thereafter on satisfaction of the Customs Authority, the bus had been allowed to proceed. Thereafter in ....
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....he Customs Act, 1962. 6. The Id. Commissioner vide the impugned Order-in-Original No. 02/Commissioner/Lucknow/2013 dated 13/08/2013, have recorded the finding that foreign gold was being smuggled from Nepal to India. The fact of gold being of foreign origin stand confirmed as no one have claimed the said gold nor any valid papers or certificates were produced in connection with import of the gold. Both the gold biscuits marked ('TAISHAN') and of 1000 gms, was embossed and from the same it stands confirmed that the gold was of foreign origin, under Notification No. 09/1996 dated 22/01/2006, it is provided that import of third country made goods from Nepal to India is prohibited. As regards, whether the owner of the bus is liable to face....
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....er), therefore the security amount Rs. 10,00,000/- is liable to be appropriated to the account of Central Government. Further, penalty and under Section 112 was imposed on the driver - Shri Hari Bahadur Shreshtha of Rs. 10,00,000/- and no penalty was imposed under Section 112 of Customs Act, 1962, on owner of the bus and his agent, namely, Mr. Vishnu Thapa, & Shri Sunil Chaalise respectively, recording the finding that there is no evidence against Mr. Vishnu Thapa & Shri Sunil Chaalise in the act of smuggling of foreign gold. 7. Heard both the parties. 8. From the findings recorded by the Id. Commissioner and perusal of records, I find that no case of involvement of the owner-Mr. Vishnu Thapa the appellant herein has been found in the al....