Case Law Details
Ishwar Chand Gupta Vs Commissioner of Customs (CESTAT Kolkata)
Introduction: In the case of Ishwar Chand Gupta vs. Commissioner of Customs (CESTAT Kolkata), an intriguing legal battle unfolded over the confiscation of a truck transporting prohibited Red Sander Wood. The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata entered the spotlight by directing the refund of a security deposit to the successor of the late proprietor of Himalayan Roadways, Shri Ishwar Chand Gupta. This article provides an in-depth analysis of the case.
Detailed Subheading Wise Analysis
1. Seizure of Red Sander Wood: Shri Ishwar Chand Gupta, the proprietor of M/s Himalyan Roadways India, based in New Delhi, found himself in a legal quagmire when one of his trucks, bearing registration number NA 3KHA 6351, was intercepted by Nepali Customs authorities. The inspection revealed the clandestine transportation of 797.5 kilograms of prohibited Red Sander Wood.
2. Confiscation and Penalty: Following standard procedure, the Adjudicating Authority, through Order No. 27-Cus/ADC/Rxl/2012 dated 30/03/2012, determined that the truck, along with its cargo, was liable for confiscation under Section 115 of the Customs Act, 1962. Additionally, a penalty was imposed on Shri Ishwar Chand Gupta.
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