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Commissioner Of Custom vs Vijay Kumar on 7 November, 2008

Patna High Court
Commissioner Of Custom vs Vijay Kumar on 7 November, 2008
Author: Chandramauli Kumar Prasad
        TAX CASES No.64 OF 2002

In the matter of an application from the
order   no.A-298/KOL/2002   dated   18.2.2002
passed by the Customs Excise and Gold
(Control)   Appellate   Tribunal,East   Zonal
Bench, Kolkata presided over by Member
(Judicial) in Appeal No.C-433/2001, arising
out     of     Adjudication     Order     No.
61/CC/ADJ/2001 dated 22.6.2001 passed by
the Commissioner of Customs, Patna.

COMMISSIONER     OF    CUSTOMS   DEPARTMENT,
                            TH
GOVERNMENT    OF    INDIA,5    FLOOR,   C.R.
BUILDING,    BIRCHAND    PATEL  PATH,   P.S.
KOTWALI, DISTRICT PATNA.- ------- Appellant
                  Versus
KAPILDEO PRASAD-------------------Respondent

TAX No.65 oF 2002

In the matter of an application from the
Order No. A-299/KOL/2002 dated 18.2.2002
passed by the Customs Excise and Gold
(Control) Appellate Tribunal, East Zonal
Bench, Kolkata, presided over bY Member
(Judicial) in Appeal No. C-434/2001,
arising out of Adjudication Order No.
61/CC/ADJ/2001 dated 22.6.2001 passed by
the commissioner of Customs, Patna.

COMMISSIONER OF CUSTOMS DEPARTMENT,
TH
GOVERNMENT OF INDIA, 5 FLOOR, C.R.
BUILDING, BIRCHAND PATEL PATH, P.S. KOTWALI,
DISTRICT PATNA.——————–Appellant
Versus
AWADESH KUMAR THAKUR—————Respondent

TAX No.66 oF 2002

In the matter of an application from the
order No. A-300/KOL/2002 dated 18.2.2002
passed by the Customs Excise and Gold
(Control) Appellate Tribunal, East Zonal
Bench, Kolkata presided over by Member
(Judicial) in appeal No. C-435/2001, arising
out of Adjudication order No.61/CC/ADJ/2001
dated 22.6.2001 passed by the Commissioner
of Customs, Patna.

2

COMMISSIONER OF CUSTOMS DEPARTMENT,
TH
GOVERNMENT OF INDIA, 5 FLOOR, C.R.BUILDING,
BIRCHAND PATEL PATHA, P.S. KOTWALI, DISTRICT
PATNA.—————————–Appellant
Versus
VIJAY KUMAR————————-Respondent

TAX No.67 oF 2002

In the matter of an application from the order
No. A/301/KOL/2002 dated 18.2.2002 passed by
the Customs Excise and Gold (Control) Appellate
Tribunal, East Zonal Bench, Kolkata presided
over by Member(Judicial) in Appeal No. C-
436/2001 arising out of Adjudication Order
No.61/CC/Adj/2001 dated 22.6.2001 passed by the
Commissioner of Customs, Patna.

COMMISSIONER OF CUSTOMS DEPARTMENT, GOVERNMENT
OF INDIA, 5TH FLOOR, C.R. BUILDING, BIRCHAND
PATEL PATH, P.S. Kotwali, District Patna.
Appellant
Versus
BRIJ KISHORE PARIT (PANDIT)———-Respondent

For the Appellant:- Mr. Rakesh Kumar Singh,
Advocate
For the Respondent:- Mr. Surendra Kumar,Advocate

P R E S E N T

THE HON’BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD
THE HON’BLE Mr. Justice Dr. JUSTICE RAVI RANJAN

Prasad & Ranjan,JJ:-All these applications arise out of a

common order and as such they were heard together and are

being disposed of by this order.

Short facts giving rise to these applications are

that Custom officials on 15.3.1998 seized sixteen pieces

of gold biscuits from the cabin of a truck. Awadhesh Kumar

Thakur, who was in the truck, stated that gold biscuits

belonged to one Vijay Kumar Son of Kapildeo Prasad and the

driver of the truck,namely, Brij Kishore Parit ( Pandit)

did not had knowledge about it. The Commissioner of

Customs by order dated 22.6.2001 directed for confiscation
3

of the gold biscuits. He also passed order for

confiscation of the truck with an option to the owner to

redeem the same on payment of redemption fees of Rs. forty

thousand. It also inflicted personal penalty of Rs.ten

thousand, fifty thousand,twenty thousand and one thousand

upon Awadhesh Kumar Thakur,Kapildeo Prasad, Vijay Kumar

and Brij Kishore Parit respectively.

Aggrieved by the same all of them preferred

separate appeals before the Customs, Excise and Gold

(Control) Appellate Tribunal, hereinafter referred to as

the Tribunal.The Tribunal by the impugned order dated

18.2.2002 had allowed all the appeals and set aside the

order of confiscation and imposition of personal penalty.

The Commissioner of Customs has preferred these

applications under Section 130A of the Customs Act making

a prayer before this Court to refer the questions of law

mentioned therein, which had arised from the order of the

Tribunal.

By order dated 10.7.2006 these applications were

admitted for hearing but neither any question of law was

drawn or the Tribunal was asked to draw up a statement of

case and refer the same to this Court.

We have heard Mr. Rakesh Kumar Singh,for the

petitioner. Each of the respondent is represented by Mr.

Surendra Kumar.

While assailing the order of the Tribunal, Mr.

Rakesh Kumar Singh contends that the Tribunal ought not to

have accepted the plea put forth by claimant Kapildeo

Prasad that the gold biscuits belonged to him and were

legally purchased. He points out that vouchers showed

sale of T.T.Bars, whereas the seized gold was in the form

of biscuits. Variation in weight and purity was also
4

pointed out to show that the vouchers produced by claimant

was not worthy of reliance. The Tribunal on appraisal of

the materials came to the conclusion that in business

world there is no distinction between biscuits and bars

and further discrepancies of 2 grams in 16 pieces of

biscuits shall not make the vouchers to be unworthy of

reliance.

It is well settled that this Court interferes with

the finding of fact only when it is shown that the finding

recorded by the Tribunal is perverse, meaning thereby that

the finding has been recorded without considering the

relevant material or considering irrelevant material or a

person duly instructed in law will not come to that

finding.

We are of the opinion that the Tribunal has recorded

the finding on consideration of relevant material and

cannot be said to be perverse.

In that view of the matter, we are of the opinion

that no question of law arises from the order of the

Tribunal.

Accordingly, we do not find any merit in these

applications and they are dismissed accordingly.

(Chandramauli Kr.Prasad,J.)

(Dr. Ravi Ranjan,J.)

Patna High Court
Dated 7th November, 2008
A.Kumar

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