ANARUL ISLAM Vs. COLLECTOR OF CUSTOMS PREVENTIVE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
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T.P. Nambiar, Member (J) -
(1.) THIS is an appeal filed by the appellant against the order passed by the learned Additional Collector of Customs (P) Calcutta vide order No. 109/Cus/WB/89 dt. 29-9-1989. In terms of that order, he imposed a penalty of Rs. 1,500/- on the appellant under Section 112(b) of the Customs Act.
(2.) This case pertains to a seizure of foreign medicinal powder from truck bearing No. WMK 3705 on 23-10-1988 at 16/30 hrs. The driver of the truck and the appellant, Anarul Islam, were found in the truck and medicinal powder valuing Rs. 1,29,500/- was found in the truck. It was foreign in origin. Rs. 500/- was found in possession of Shri Anarul Islam. The officers seized the same under a reasonable belief that the same was imported into the country illegally.
The appellant gave a statement and a show cause notice was issued to show cause as to why he should not be penalised. He filed the reply, and after a personal hearing the impugned order was passed.
(3.) THE learned advocate, Sri Usuf Ali Dewan, appearing for the appellant contended that, the appellant was only a poor porter and he was loading the gunny bags into the lorry without knowing the contents. He also stated that, when the officers summoned him on 8-2-1989 he has mentioned this fact. He also contended that in reply to the show cause notice he had mentioned the same. He contended that the first statement given by the appellant is not a correct statement. That was given on 24-10-1988. He, therefore, contended that the appellant had no mens rea and the imposition of penalty is not in accordance with law.;
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