- (1.) This appeal is directed against the impugned judgment and order of the Learned Tribunal dated 29th September, 2008 passed in Customs Appeal No. 295 of 2007 (, : 2010 (250) E.L.T. 399 (Tribunal)). This appeal was admitted by this Court on the following substantial question of law; Whether the Tribunal substantially erred in law in appreciating the true purport and meaning of Section 111 read with Section 123 of the Customs Act, 1962 in the background that the respondent has failed to produce any evidence regarding ownership of the goods?
(2.) The background of the case is as follows : Acting on information, DRI Officers of Berhampur Murshidabad intercepted one truck being No. WB-57-4215 carrying 3030 kgs. of brass metal scrap valued at Rs. 3,03,000/- on 19-8-2004 at Nalhari Check Post after a long chase from Arodanga Village, Police Station-Raghunathgaunj along with three persons namely Joynal Abedin, carrier of the goods, one S.A. Mondal, the driver of the truck and one Adhirsta Bhaimali, cleaner of the vehicle. On interception of the said vehicles none of the above three persons could produce any document showing legal acquisition of the goods which were seized on reasonable belief of their illicit importation. The driver of the truck, Shri Soheb Ali Mondal in his statement stated that under the instruction of the owner of the truck he loaded the brass metal scrap which were of foreign ship scrap. The owner of the brass metal scrap were Aaji Pradhan, Montu Biswas, Ataur Rahaman and Latib Sheikh were all present at the time of loading of this truck. He further stated that when he was signaled to stop the truck he was frightened and fled and he stopped only after a long chase. He could not produce any documents relating to acquisition of brass scrap metals. He further stated that he had delivered the said goods twice to one Mr. Rajkumar of Manicktala, Kolkata but who in his statement denied of having received any such goods from him and also denied of having any business relationship with the four owners of the bras scrap metals.
(3.) The other co-accused also gave identical statement, corroborating the statement of the driver, and stated that metal scrap was loaded from Mahaldarpara to unload the same at M.K. Steel Godown, Manicktala, Kolkata owned by Rajkumar. The alleged owner stated that they are the owner of the seized goods, and the supplier of the seized goods was one Bangladeshi national Asraful Rahaman, who used to come to India (Mhaldarpara) after crossing the border.;