TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 1090
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....toms, C.G.S.T & C.X., Patna, 2nd Floor, C.R. Building (Annexe), Bir Chand Patel Path, Patna - 800 001. 2. The facts of the case are that on 18.09.2018, officers of the Directorate of Revenue Intelligence (DRI), Muzaffarpur, intercepted a Truck bearing Registration No. UP-78DN / 3179 near C.R.P.F. Camp, Muzaffarpur in Sitamarhi-Muzaffarpur road, coming from Bairgania (Sitamarhi) side and destined for Kanpur. The said truck was found to be loaded with Zinc Ash, most of which bore the marking of Nepal in the packing. The driver also produced an Invoice No. 51 dated 18.09.2018 issued by M/s. Maa Kamla Enterprises, Fulwariya, Dhaka, East Champaran, Bilti No. 674 dated 18.09.2018 issued by M/s. Jyoti Transport Carrier, Motihari and e-way bills d....
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....s and the truck along with imposition of penalty on the appellants herein as well as other persons concerned. 5. On adjudication, the ld. adjudicating authority vide the Order-in-Original No. 28-Cus/ADC/DRIMUZ/2019-20 dated 27.09.2019 confiscated the seized Zinc Ash and truck under the provisions of the Customs Act and imposed redemption fines in lieu of such confiscation under Section 125 of the Customs Act, 1962, besides imposing penalties inter alia on the appellants herein under Section 112(a)/(b) of the Customs Act, 1962. 6. On appeal, the Ld. Commissioner (Appeals) vide the impugned order dated 29.04.2020, upheld the demands confirmed in the Order-in-Original dated 27.09.2019. 7. Aggrieved by the confirmation of the demands against....
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....and the same were seized in Indian territory. It is contended that the Revenue is not sure of the exact contravention as in passing the order of confiscation, multiple provisions of Section 111 of the Customs Act have been invoked, such as sub-Sections (b), (d), (e), (f), (g), (h), (i) and (p) of the said Act. The appellants therefore contend that such generic allegations made in the Show Cause Notice are vague and liable to be quashed. 8.2. With regard to the allegations on the appellant no. 2, it is submitted that the appellant no. 2 (owner of the vehicle) and the driver were unaware of the alleged nature of the goods in question inasmuch as the goods were accompanied with G.S.T. Invoice and e-way bills, which have not been found to be f....
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....e goods within the territory of India : - a. Invoice No. 51 dated 18.09.2018 issued by M/s. Maa Kamla Enterprises, Fulwariya, Dhaka, East Champaran b. Bilti No. 674 dated 18.09.2018 issued by M/s. Jyoti Transport Carrier, Motihari and c. e-way bills dated 18.09.2018 issued by M/s. Maa Kamla Enterprises, Fulwariya, Dhaka, East Champaran 11.1. Further, I find that the appellant no. 1 has enclosed copies of the relevant purchase receipts and ledger containing the entries in respect of the goods purchased/accumulated, which evidences that the goods have been purchased locally. It is also observed that the invoices and e-way bills issued by the consignor / appellant no. 1 in this case were in terms of the G.S.T. law. I find that no invest....
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.... I hold that the investigation has not established that the goods were of smuggled in nature and hence I set aside the order of confiscation of the goods. Since the goods are not liable for confiscation, the vehicle carrying the goods is also not liable for confiscation. Thus, I hold that the order of confiscation of the seized truck is also unsustainable and accordingly, the same is also set aside. Since the order of confiscation of the goods and the truck is not sustainable, I also set aside the redemption fine imposed in lieu of such confiscations. 13. It is also seen that the Revenue has alleged non- compliance of the Hazardous Waste (Management, Handling & Trans-boundary Movement) Rules, 2008. In this regard, I agree with the submissi....