VED KUMARI Vs. COMMISSIONER OF CUSTOMS
LAWS(CAL)-1996-8-23
HIGH COURT OF CALCUTTA
Decided on August 20,1996

VED KUMARI Appellant
VERSUS
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

Tarun Chatterjee, J. - (1.)In course of preventive checks, officers of Dum Dum Central Excise Division under Calcutta Collectorate on 19-2-1992 detected lorry No. DIL-5036 on B.T. Road, Calcutta alongwith 46 wooden crates on it. The occupants of the lorry on being asked by the officer could not produce any document to the officer. As the wooden crates bore the markings of its import from foreign country, officer brought the lorry and 46 crates with its occupants to the Custom House and formally handed over the truck along with its occupants and goods on board to Assistant Controller (P.G.) for necessary enquiry into the case on 19-2-1992.
(2.)An enquiry was conducted and the occupants of the lorry namely the driver, khalasi and local guide were examined and their statements were recorded.
(3.)The goods found in 46 crates as per inventory were seized under Section 110 of the Customs Act on the reasonable belief that the same were imported illegally and fraudulantly in India from a foreign country by misdeclaring its quantity and contents making those liable for confiscation under the provision of Customs Act, 1962. Copy of the inventory of the seized goods was handed over to the representative of the importer.
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