HAFFIZULLAH MIAN Vs. COLLECTOR OF CUSTOMS
LAWS(CE)-1991-4-3
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on April 10,1991

Appellant
VERSUS
Respondents

JUDGEMENT

T.P. Nambiar, Member (J) - (1.) THE above captioned appellants have filed the above appeals against the order passed by the learned Additional Collector of Customs (P) INB Muzaffarpur in order No. 27-Cus/84 dated 2.7.1984. In terms of that order the learned Additional Collector imposed a penalty of Rs. 10,000/- on each of the appellants on the ground that they have abetted the offence of illegal export of woollen yarns from India to Nepal by allowing storage and concealment of the same in Khalihan which could not be detected. THE brief facts of the case are that, on collection of intelligence through some source that huge quantity of woollen yarn was received at Chauradano by Rail by some smugglers for-export to Nepal, the Customs officials went to the railway station and found out that 38 bundles of woollen yam were received in that railway station Dharbhanga and Samastipur on 13.9.1983 and 14.9.1983. THE consignor was Sri Sitaram and consignee Shri Sheonath. THEy were found to be fictitious persons but the woollen yarns were taken delivery of from the railway station. THEreafter investigation proceeded. When the Preventive party reached the village Budhawahan, four tyre carts were noticed and they were found loaded with bundles of woollen yarns, and they were kept in Khalihan at two different places.
(2.) Thereafter woollen yarns and tyre carts were seized. The case of the department is that these three appellants and Anr. Ahmad Mian are the owners of the four tyre carts. Therefore it was concluded that these persons have abetted export of woollen yarns to Nepal by providing their tyre carts for this purpose. The earned Counsel for the appellants, Sri K. Chatterjee contended that there is no evidence to show that these appellants are the owners of tyre carts and they were abetting the offence of illegal export of woollen yarns into Nepal.
(3.) THE learned SDR, Sri Biswas contended that on enquiry it was found that these tyre carts belonged to these appellants and one Ahmad Mian. He also contended that since the woollen yarns were found loaded in these tyre carts and were concealed in Khalihan and since the place is only four kilometers away from Nepal border, the case against the appellants are made out. He also drew our attention to the material portion of the adjudication order in this regard.;


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