2017 (9) TMI 1390

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....spondent(s) ORDER Per: Shri P.K. Choudhary Briefly stated, the facts of the case are that on 14/07/2013, the Customs Officers (Preventive), Motihari Division intercepted a truck loaded with 290 bags of DAP fertilizer coming from Motihari. The driver of the truck produced a delivery challan No.99 dated 13/07/2013 issued by Sri Ram Sales, Muzaffarpur. The truck with the goods was seized on a reas....

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....is stated that he did not have any knowledge of M/s. Shri Ram Sales, Muzzaffarpur and M/s. Om Khad Beej Bhandar. The summons issued to the proprietor of M/s. Sri Ram Sales, Muzaffarpur was returned with the remark "Incomplete address". A show cause notice dated 20/12/2013, was issued proposing to confiscate the seized goods and truck and also to impose penalty on the appellants. The Adjudicating a....

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.... that there was no intention to attempt for illegal export of goods. He relied upon various decisions in support of his submissions. On perusal of the impugned order, I find that Shri Om Prakash, before the Commissioner (Appeal) claimed that he is the owner of the goods and inadvertently, denied the ownership of the goods earlier. I agree with the findings of the Commissioner (Appeal) that the own....

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...., Shri Om Prakash, Proprietor of M/s. Om Khad Beej Bhandar, disowned the goods before the Adjudicating Authority and it was claimed before the Commissioner (Appeal). There is a clear link between Shri Omprakash and Shri Niranjan Rai and therefore, imposition of penalty is justified. However, the quantum of penalty is excessive. 4. Regarding the seizure of truck and imposition of penalty on Shri S....