JAGMOHAN JINDAL Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal filed by the appellant being aggrieved of the above-mentioned order of the Additional Collector of Customs, Gorakhpur. Briefly stated the facts of the case are that the Truck bearing No. JKQ-9171 was intercepted by the officers of Varanasi Division of Customs & Central Excise at Naubatpur Bagachi Check Post. The driver Shri Shailendra Singh produced documents viz. photocopy or bill of entry No. 3120 dt. 22-12-1987 and 155 dt. 4-1-1988. Invoices, Challans and bill of entries covering two wooden cases of type of V.R. Bushing, and 30 cartoons of paper mat electronic mosquito killers along with the challan of M/s. Lok Nath Shipping and Clearing Agency, and G. Rs. of M/s. Agarwal Transport Pvt. Ltd. and certain bill of M/s. Lok Nath Shipping & Clearing Agency covering plastic moulded components, electronic components with G. Rs, and a challan of M.M.T.C., Calcutta covering 105 pcs. of copper bars etc. These, however, do not include any bill of entry covering the articles namely plastic moulded components, electronic components, Tape Decks etc. and only challans of the Customs Clearing agent viz. Lok Nath Shipping & Clearing Agency was available with the driver, which created a suspicion regarding illegal importation of these goods to India without valid documents. The Truck was brought to the Varanasi Customs & C.E. office for thorough checking. On interrogation the driver stated that the aforementioned documents were given to him by the transporter. The Truck was then unloaded and checked in the presence of two independent witnesses.The officers examined the goods and a list was prepared in respect of each goods separately which are summarised in Annexures to the seizure list containing 1000 pcs. of electronic bycycle horns, A.M. Radios, 3-in-l, 1080 pcs. of Radio Circuits semi-finished with speaker, 2004 pcs. of bodies of portable radio cassette players, 2000 pcs. of speakers, 2 cartoons of plastic moulded components in loose, 50 cartoons containing 2000 pcs. of Radio circuits semi-finished, 34 cartoons containing 2040 pcs. of tape decks, 30 cartoons containing 6 Ics pcs. of paper mats electric mosquito killers made in Japan, two wooden cases containing 50 cartoons of type V.R. die casting upper body wrapped in 25 gunny bags, 105 pcs. of copper bars etc. On examination it was found by the Customs Officers that body of 3-in-l two tone electronic bicycle horns in 20 cartoons are made in Hong Kong and they are not covered with any document. The goods mentioned in Annexure-H, I and J were being used to conceal the goods listed in A,B,C,D,E,F, & G loaded in the Truck and the goods listed in Annexures H & I though were having respective photocopy of bills of entries, the genuineness of the same had to be verified. The Customs Officers seized the said goods under Section 110 of Customs Act, 1962 under reasonable belief that they are liable to confiscation under Section 111 of Customs Act. The said Truck was seized and the value of the goods and the Truck were estimated to Rs. 13,82,7987- and Rs. 2,50,000/- respectively. The Copper bars (105 pes) were not seized and kept in the Customs Office as per request of the driver for safe custody.

(2.) On going through the challans of M/s Loknath Shipping & Clearing Agency and invoices it has been found that the goods mentioned in Annexures 'A' to 'H' belongs to the appellant M/s. Jogmohan Jindal. Thereafter, a Show Cause Notice and been issued on 6-4-1988 to Sri Shailendra Singh (Driver), Sri Ramesh Chandra (Khalasi), M/s. Jagmohan Jindal, M/s. Agarwal Transport, M/s. Greysham & Co. and M/s. Loknath Shipping & Clearing Agency asking them to show cause to Additional Collector of Customs, Gorakhpur as to why goods mentioned in Annexures 'A', 'B', 'C', 'D' 'E' & T" and 'G' should not be confiscated under Section 111 of Customs Act, and goods mentioned in Annexures 'H' and 'J', should not be confiscated under Section 119 and Truck No. JKQ 9171 should not be confiscated under Section 115(2) and why penalty should not be imposed upon them under Section 112 for contravention of the provisions and restrictions imposed under Section 3(1) of Import & Export (Control) Act, 1947 and Import (Control) Order 1955 as amended, read with Section 11, Customs Act, 1962.

(3.) THE learned Advocate Shri S.K. Bagaria appearing for the appellant contended that there was no scope whatsoever to raise any dispute as regards the identity of the goods. It was his contention that the said goods were shipped by the foreign suppliers under their invoice No. M.N. 139/87 dt. 27-10-1987 wherein the description thereof was mention as "20 cartoons of plastic moulded components - Plastic Body of A.M. Radio". It was also stated in the said invoice that the said goods were packed in 20 cartoons bearing shipping marks "J.J. Calcutta C/No. 1-20" which is mentioned in the Bill of Lading, and Bill of Entry and that the seizure list also shows that the seized goods were the same 1000 pcs. of Plastic Moulded components - Plastic Body of A.M. Radio packed in 20 cartoons and bearing Marks 1-20.