TaxTMI 
TaxTMI 
2026 (4) TMI 382
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.... हज़ार मात्र), सीमा शुल्क अधिनियम 1962 की धारा 111 (b) के अंतर्गत अधिहरण किये जाने का आदेश देता हूँ उक्त अभिग्रहित मटर को रु. 1,00,000/- (एक लाख मात्र) विमोचन शुल्क Redemption fine तथा सीमा शुल्क रु.4,36,113/- (चार लाख छतीस हजार एक सौ तेरह मात्र) जमा करने &#....
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....2;ा 126 के अंतर्गत सरकार के पक्ष में समायोजित किये जाने का आदेश देता है। (ii) पिकअप रजि० सं० यू०पी० 56 एण्टी-0759 गीजर मूल्य रु.5,60,000/- (पाच लाख साठ हजार मात्र) का सीमा शुल्क अधिनियम 1962 की धारा 115 (2) के अंतर्गत अधिहरण किये जाने का आदेश ....
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....358;ि रु. 56,000/- (छप्पन हजार मात्र) को इसी अधिनियम की धारा 126 के अंतर्गत सरकार के पक्ष में समायोजित किये जाने का आदेश देता है। (iii) पिकअप रजि० सं० पू०पी० 56 ए०टी०-1559 सीजर मूल्य रु. 6,00,000/- (छः लाख मात्र) का सीमा शुल्क अधिनियम 1962 की धारा 115 (2) è....
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....2367;क उन्मुक्ति के समय रखी गयी धरोहर राशि रु. 60,000/- (साठ हज़ार मात्र) को इसी अधिनियम की धारा 126 के अंतर्गत सरकार के पक्ष में समायोजित किये जाने का आदेश देता हूँ। (iv) ट्रक रजि० सं० यू०पी० 53 डी०टी० 8117 सीजर मूल्य रु. 13,00,000/- (तेरह लाख ....
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....्चात् पूर्व में ही की जा चुकी है अतः इसकी सामयिक उन्मुक्ति के समय रखी गयी धरोहर राशि रु. 1,30,000/- (एक लाख तीस हज़ार मात्र) को इसी अधिनियम की धारा 126 के अंतर्गत सरकार के पक्ष में समायोजित किये जाने का आदेश देता हूँ। (v) पिक....
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.... अभिग्रहित वस्तुओं के मूल्य के बराबर बन्ध पत्र देने के पश्चात् पूर्व में ही की जा चुकी है अतः इसकी सामयिक उन्मुक्ति के समय रखी गयी धरोहर राशि रु. 55,000/- (पचपन हजार मात्र) को इसी अधिनियम की धारा 126 के अंतर्गत सरकार के प&....
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....25;्ति आदेश संख्या 05/21-22 दिनांक 12/08/2022 के तहत उपर्युक्त प्रतिभूति और अभिग्रहित वस्तुओं के मूल्य के बराबर बन्ध पत्र देने के पश्चात् पूर्व में ही की जा चुकी है अतः इसकी सामयिक उन्मुक्ति के समय रखी गयी धरोहर राशि रु. 57,000/- (सत&....
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....#2325;ी धारा 112(b) के अंतर्गत रु.50,000/- (पचास हजार मात्र) की शास्ति लगाये जाने का आदेश देता है। (ix) मैं भी इम्तियाज अहमद पुत्र स्व. बिस्मिल्लाह, निवासी बाबा जिला कुशीनगर, गोदाम स्वामी सीमा शुल्क अधिनियम 1962 की धारा 112 (b) के अंतर्गत ....
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....#2332;ार मात्र) की शास्ति लगाये जाने का आदेश देता है। (xii) में श्री गुलाब गुप्ता पुत्र श्री हरिहर यादव निवासी ग्राम सवय, जिला महाराजगंज, वाहन स्वामी सीमा शुल्क अधिनियम 1962 की धारा 112 (b) के अंतर्गत रु.3,00,000/- (तीन लाख मात्र) की शास....
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....ति लगाये जाने का आदेश देता है। (xv) मैं श्री आलोक कुमार गुप्ता पुत्र श्री बनारसी लाल गुप्ता, निवासी गहौरा बाजार, जिला महाराजगंज, वाहन स्वामी सीमा शुल्क अधिनियम 1962 की धारा 112 (b) के अंतर्गत रु 50,000/- (पचास हजार मात्र) की शास....
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....8; शान्ति लगाये जाने का आदेश देता है।" 1.2 Though the order in original is in respect of number of persons, it appears that none person other than the appellant had filed any appeal before the first appellate authority as the impugned order disposes of only one appeal that was filed by the appellant. Further I do not find other appeal filed in these proceedings leading to confiscation of allegedly smuggled peas and imposition of penalty on many appellant. 2.1 On 02.08.2021, the police officers of Khadda Police Station intercepted five drivers alongwith trucks/pickups loaded with 695 sacks of smuggled peas totally weighing 17,375 Kg. valued at Rs. 42,75,000/- illegally being imported from Nepal to India through off routes and handed over to the officers of the Customs (P) Division, Gorakhpur. The drivers of the trucks in their respective statements recorded under Section 108 of the Customs Act, 1962 stated that the owner of the said peas in the appellant. They stated that the said peas were brought into India fr....
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....nt and the seized peas was of foreign origin and illegally brought into India through off routes in violation to the provisions of the Customs Act, 1962 and they never shown retraction from their statements. The appellant also in his statement dated 07.08.2021 recorded under Section 108 of the Customs Act, 1962 accepted that ownership of the seized peas the said peas was brought into India on his direction through off routes from Nepal into India without any valid documents. 5.3 I would also like to refer to a judgment of Hon'ble Supreme Court of India in this regard passed in the case of 'Naresh J. Sukhawani Vs. Union of India 1995 (11) TMI 106 SUPREME COURT OF INDIA wherein Hon'ble Supreme Court ruled that"-It must be remembered that the statement made before the Customs officials is not a statement recorded under Section 161 of the Criminal Procedure Code, 1973. Therefore, it is a material piece of evidence petitioner in the contravention inasmuch as Mr. Dudani's statement clearly inculpates not only himself but also the petitioner. It can, therefore, be used as substantive evidence connecting the petitioner with the contravention by exporting foreign cu....
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....Sr. no Name of the goods owner weight = date of release 1 Ajay son of Shri Sudama 2625 Kg/ Dry Green Peas 27.7.2021 2 Ved Prakash Pandey 3000 kg/dry green peas 28.7 2021 3 Manoj Yadav son of Vechai 3000 Kg./ Dry Green Peas 28.7.2021 4 Virendra son of Shri Shivmangal 4450 Kg./ Dry Green Peas 30.7.2021 5 Ashish s/o Shri Chokat 15000 Kg/ Dry Green Peas 31.7.2021 6 Arvind s/o Shri Sukhram 2890 Kg/ Dry Green Peas 01.8.2021 Total weight = 17465 Kg 10- Because dry green peas of the applicant were caught by the police officers of P.S. Khadda on 03.8.2021 and while catching the peas, all the above purchased forms were shown to the concerned police officers but it has been revealed by the police of Khadda Police Station that they said We are showing the goods as Nepal peas on our records and all of you have to mention in your statement that the said peas were brought from Nepal, failing which we will send you to jail. Applicant police station-Khadda, District Kushinagar due to fear of police, fear of going to jail and seized the peas. 11- Because the applicant Pr....
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....bmitted the documents of purchase and release orders of Customs Division Nautanwa through advocate on the email of Customs Division Gorakhpur but the officers of Customs Division Gorakhpur did not acknowledge that documents and forcibly recorded the statement of appellant, drivers and owners of seized vehicles and made the case of smuggled green pea . Later on appellant had submitted these facts ad papers before adjudicating authority but the adjudicating authority had conformed the version the Customs Division Gorakhpur. 14- Because the conduct of the respondent authority is open violation of the provisions of the Customs Act 1962 and open harassment of the legal trade of the appellant. 15- Because the respondent authorities "Reason to believe that the seized Areca-nuts are of foreign origin and liable for confiscation under the provision of Customs Act 1962 is baseless and not correct in the eye of law. 16- Because the order in original regarding. appellant consignment is not sustainable and failed place reliance tc prove it corrects. 17- Because the case of respondent is fully based on assumption and presumption. 18- Because the reaso....
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....2 570000 120 3000 120000 2 UP56AT-0424 550000 120 3000 120000 3 UP56AT-0759 560000 120 3000 120000 4 UP56AT-1559 600000 95 2375 95000 5 UP53DT-8117 1300000 240 6000 240000 Total 3580000 695 17375 695000 Both the persons intercepted along with the peas admitted in their statement recorded under Section 108 that the impugned pea loaded in these Vehicle was the pea smuggled from Nepal through unauthorized routes and was loaded in their vehicles by the Appellant from a godown located in Lakhuwa Lukhai Khadda. On the basis of the above and under reasonable belief that the impugned peas were illegally brought into India, the peas were put under seizure. The vehicles used for transportation were also seized. During the course of investigations statement of the appellant and many other persons were recorded under Section 108 of Customs Act, 1962. As per the jist recorded in order in original appellant has in his statement recorded 07.08.2021 stated as follows: "उक्त बयान में बताय....
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....;म में रखवाया था, वहीं मटर ट्रक रज०मं०यू० पी० 53 डी०टी०-8117 पर लोड हो रहा था तथा पकड़े गये उक्त चारों पिकअप में लोड मटर उसी ट्रक में लोड होना शेष था वह उक्त मटर को लाभ पर बेचने के उद्देश्य से गीडा, गोरखपुर ले जाता और वह&#....
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....2368; जानकारी है कि नेपाल से अबैध मार्ग से तस्करी कर मटर को भारत में जाकर अधिक दाम पर बेचना सीमा शुल्क अधिनियम के प्रावधानों का उल्लघन एवं दण्डनीय अपराध है।" After completion of investigations the show cause notice was issued to the appellant and others proposing confiscation of seized peas and the seized vehicles. Though the show cause notice was issued to number of persons other than the appellant but none of them except appellant filed any reply or attended the pe....