Raj Kumar Singh Vs Commissioner of Customs (CESTAT Allahabad)
CESTAT Allahabad held that penalty imposable for the act of smuggling of battery scrap by concealing the same with plastic scrap through un-notified route from Nepal. Accordingly, penalty upheld and appeal dismissed.
Facts- The officers of Gorakhpur Customs intercepted a vehicle bearing registration no. UP 55 T 2566 on the Basti-Bansi route near Rudhauli. The driver of the vehicle Shri Afzal Khan (Appellant-1) produced tax invoice No. 14 & 16 both dated 12.01.2014 issued by M/s Bunty Scrap Suppliers, Bansi, Siddharthnagar, whose proprietor is Appellant-2, showing sale of battery scrap and plastic scrap to buyers in Kanpur.
The driver also told that the goods were loaded on the vehicle at Shohratgarh at Indo-Nepal border. Shri Sunil Mishra s/o Shri Daya Ram Mishra Khunwa Bazar, Siddharthnagar, brought the impugned consignment from Nepal through unauthorized route near Khunwa and that the same was loaded on the truck in Shohratgarh. Owner of the vehicle is Shri Harish Chandra Singh and that the latter knows that the smuggled goods were being carried in the said vehicle. These facts have been confirmed by the co-driver of the vehicle Shri Irshad Ali, as recorded in the Panchnama dated 12.01.2014.
