TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 1285
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....ficers of DRI, Patna intercepted Truck bearing Regn. No. BR06GB5715 loaded with, 3963.450 Kgs (160 pkts) Black Pepper of 3rd country origin concealed under 5929.580 Kgs (120 pkts) Green Peas of 3rd country origin at about 10.00 hrs on 14.04.2019 at Paswan Chowk, Hajipur in presence of two independent witnesses. 2ii). On demand, the driver of the said vehicle produced a bill of Supply bearing invoice number GST/1/2019-20 dated 13.04.2019 which was issued by M/s Balaji Sales, Supaul, Bihar and the same contains the name of supplier of goods was found inscribed as M/s Balaji Sales 2019-20, Supaul, Bihar GSTIN/UIN: 10COKPK023FIZO and name of buyer was found inscribed as Ivanka Traders, Gaya, Bihar, GSTN/UIN: 10ANZPK2348F1ZZ. The description of goods on the bill was found as PEAS(Matar), weight- 10000 kgs and value Rs. 5,00,000/- Rs. 50 per kg. The said bill also contains stamp of Balaji Sales, Supul and signature of one "Rohit". 2(iii). The driver of the seized vehicle, Shri Banwari Sahani, age about 26 years, S/o Shri Premalal Sahani, Village-Khairi Jamunia, PostKhairimal, P.S.-Pipra, District-East Champaran (Bihar) (Noticee No. 01 of impugned SCN), stated his ....
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....om Nepal into India through porous off route of Indo-Nepal Border 2(v). Further, the recovered toll plaza receipt no. 7383967 issued by Asanpur Kupaha Toll Plaza on 14.04.2019 12:35:50 AM for payment of toll tax shows the location of truck in Supaul District on four lane highway and toll plaza receipt issued under NHAI/13013/680/CO/15-16/GC having lane transaction no. 700930248 issued by Raje Toll Plaza on 14.04.2019 at 05:17:15 AM for payment of toll tax shows location of the said truck near Darbhanga on four lane highway. Both the said toll plaza are situated on the route from Birpur(Supaul) to Hajipur. The above toll receipts and date and time of toll receipts having the intercepted truck numbers BR06GB-5715 confirm the information and statement of Shri Banwari Sahani. 2(vi). Therefore, the consignment of smuggled Black Pepper and Green Peas of 3rd country origin along and the truck were seized on reasonable belief that contraband black pepper and green peas transported on strength of fabricated documents showing the consignment as "Peas (Matar)" were liable for confiscation u/s 111(b) and 111(h) of the Customs Act, 1962 and the said truck used for tra....
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.... the said truck for transportation of Peas from his firm at Supaul to Ivanka Traders, Gaya and as concern with Black Pepper, the same would have been loaded by transporter or driver somewhere else, the same does not belongs to him. Further, Shri Rohit Kumar requested in writing that due to delay and tiredness he will appear tomorrow to tender his further statement. 2(x) Shri Rohit Kumar failed to appear in DRI office on 03.05.2019 to tender his further course of statement. A letter dated nil signed by Rohit Kumar was received in DRI Patna office on 06.05.2019, where Rohit Kumar claimed that the seized Black Pepper as well as Peas as legally purchased and sold. It was also alleged in the said letter that he appeared in DRI Patna office for interrogation on 02.05.2019 around 12.30PM which continued till 1.00PM on 03.05.2019 and during this period, most of the question were answered by him under pressure and he has been harassed mentally, physically and environmentally and due to this he is unable to appear for further course of statement. 2(xi). Allegations made by Shri Rohit Kumar vide above said letter were contended by summon issuing authority vide letter DRI F.N....
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....ear his godown for its transportation from Patna to Pupri, Sitamarhi on 14.04.2019 at about 11.30 AM and thereafter, seized by them showing the interception place near Hajipur. Further, he submitted in his application that he had made their stock transfer of Peas (100 quintal) on 05.04.2019 from Patna to Supaul after demand of Peas. On 12.04.2109 demand made by M/s Ivanka Traders, Gaya he sold 100 quintals peas to them and sent the same on truck no. BR06GB-5715 to Ivanka Traders, Gaya on 13.04.2019 but unfortunately, due to payment issue the sold Peas was return back from Gaya to Patna Godown in the late night 13:04.2019. After a demand of 6000Kgs of Peas and 4000Kgs of Black Pepper from Sapna Traders, Pupri, Sitamarhi, he deboaded 4 Tons of Peas from returned loaded Peas and 4 Tons of Black Pepper was loaded in the same truck in the morning of 14.04.2019. The loaded truck was standing near the godown of the applicant at Sonili Petrol Pump, Patna and waiting for its documents related to sale and transportation from Patna to Pupri (Sitamarhi). But, unfortunately in the mean time the said truck was intercepted by the officers of DRI, Patna on 14.04.2019. 2(xv). However, vide....
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.... black pepper and peas has been seized at Hajipur in course of movement towards Patna. He also does not have any knowledge that any application for release of his tuck has been filed before customs department 2(xix). DRI, Patna team visited to Shri Bimal Kumar Jain (Noticee No. 05 of impugned SCN), proprietor of Sogiri Vanijya, Ranchi for follow up enquiry and recorded statement u/s 108. He stated that he had sold white peas in 200 sacks (50kgs per sacks) to M/s Balaji Sales, Patna vide bill no. 31 dated 03.04.2019. Owner of Balajı sales, Patna himself had come to his shop and purchased 10 Tons of white Peas on submission of advance cheque of Rs. 4,00,000/- Further, he stated that he is no way related to the said seizure of green peas. 2(xx). Shri Sanjay Kumar Singh (Noticee No. 06 of impugned SCN), proprietor of M/s Sapna Traders, Sitmarhi appeared in DRI Patna office on 23.09.2019 and he was issued a fresh summon for tender his statement u/s 108 of the customs Act, 1962 wherein he mainly stated that he had never made any order to any Rohit Kumar for purchase of balck pepper and green peas and he does not know the said Rohit kumar @ Sonu or Balaji Sales, Pat....
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....he reasonable belief that the goods were liable for confiscation under Section 111(b) & 111(h) ibid. and the truck under Section 115(2) ibid. Noticee по. 1, 2, 3, 6, 7 & 8 were liable to penalty under Section 112(a) and 112(b) of the Customs Act, 1962 for their act of omission and commission in aiding and abetting the smuggling activity. Noticee No. 1,2, 4 & 5 were liable to penalty under Section 114 AA of the Customs Act, 1962 for making, using. providing and causing to be used forged document with malafide intent to mislead the department and Noticee No. 2, 3, 4, & 5 were also liable to penalty under Section 117 of the Customs Act, 1962 for deliberately evading, hampering investigation and refusing Summons. 2(xxiv). Vide the Order-in-Original dated 30.09.2019, the Ld. Adjudicator observed that all the Noticees except the noticee no. 5 have consciously and willfully engaged and involved themselves in illicit import/carrying/transporting of smuggling of Black Pepper and Green Peas of 3rd country origin through Nepal to India. He ordered for confiscation of Black Pepper and Green Peas and vehicle under Section 111 (b) & 111(h) and section 115(2) ibid respectivel....