TaxTMI 
TaxTMI 
1996 (8) TMI 125
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....upants to the Custom House and formally handed over the truck along with its occupants and goods on board to Assistant Controller (P.G.) for necessary enquiry into the case on 19-2-1992. 2. An enquiry was conducted and the occupants of the lorry namely the driver, khalasi and local guide were examined and their statements were recorded. 3. The goods found in 46 crates as per inventory were seized under Section 110 of the Customs Act on the reasonable belief that the same were imported illegally and fraudulantly in India from a foreign country by mis-declaring its quantity and contents making those liable for confiscation under the provision of Customs Act, 1962. Copy of the inventory of the seized goods was handed over to the represen....
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....in this connection shall also stand cancelled. As from the records I am convinced that the owner of the truck did not have any knowledge about the contraband nature of the goods nor the driver, cleaner/guide found in the truck had any connivance in the carriage of contraband goods. The goods were being carried as normal course of their transport business and I absolve Shri Abdul Rahim, owner of the truck, Shri Sarfuddin, driver and Shri Kartick Ch. Prajapati, Guide, from the charged levelled against them. I, however, hold S/Shri Parminder Singh the local agent of the importer M/s. Sri Varda Telecopier, Jharsa Road, Gurgaon, the importer on record and Shri Shyam Gupta who was originally named by Shri Parminder Singh as the man behind the ....
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....ds on payment of the entire amount as mentioned in the aforesaid order of the Collector of Customs but the release has not yet been effected by the authorities. 6. Mr. Mitra learned advocate appearing for the Customs Authorities, however, submits that the question of releasing the confiscated goods cannot arise for two reasons. First reason is that in the order passed by the Collector, one month time was given to the importer to get the goods released on redemption in lieu of confiscation. Secondly, the writ petitioner has been found not to be the person entitled to get the release order from the Customs Authority, as it has been found on enquiry by the Customs Authority that there is no such existence of any firm in the name of M/s. Var....
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....ing regarding the release of the consigned goods within a month from the date after serving a notice fixing a date of hearing of the same to the writ petitioner. Notice of the proceeding which is to be initiated by the authorities on the basis of this order, however, shall be served on the learned advocate of the writ petitioner i.e. Shri Om Prakash Chowdhury at 9 Old Post Office Street, Calcutta. It will also be open to the authorities to serve the notice on the writ petitioner in the address given in the Cause Title of the writ application. (b) The writ petitioner shall be entitled to produce all documents and other materials to prove that the writ petitioner is entitled to get release the confiscated goods on deposit of the amount men....