{"id":86937,"date":"2008-11-07T00:00:00","date_gmt":"2008-11-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-custom-vs-vijay-kumar-on-7-november-2008"},"modified":"2014-01-22T04:49:17","modified_gmt":"2014-01-21T23:19:17","slug":"commissioner-of-custom-vs-vijay-kumar-on-7-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-custom-vs-vijay-kumar-on-7-november-2008","title":{"rendered":"Commissioner Of Custom vs Vijay Kumar on 7 November, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Custom vs Vijay Kumar on 7 November, 2008<\/div>\n<div class=\"doc_author\">Author: Chandramauli Kumar Prasad<\/div>\n<pre>        TAX CASES No.64 OF 2002\n\nIn the matter of an application from the\norder   no.A-298\/KOL\/2002   dated   18.2.2002\npassed by the Customs Excise and Gold\n(Control)   Appellate   Tribunal,East   Zonal\nBench, Kolkata presided over by Member\n(Judicial) in Appeal No.C-433\/2001, arising\nout     of     Adjudication     Order     No.\n61\/CC\/ADJ\/2001 dated 22.6.2001 passed by\nthe Commissioner of Customs, Patna.\n\nCOMMISSIONER     OF    CUSTOMS   DEPARTMENT,\n                            TH\nGOVERNMENT    OF    INDIA,5    FLOOR,   C.R.\nBUILDING,    BIRCHAND    PATEL  PATH,   P.S.\nKOTWALI, DISTRICT PATNA.- ------- Appellant\n                  Versus\nKAPILDEO PRASAD-------------------Respondent<\/pre>\n<p>          TAX   No.65 oF   2002<\/p>\n<p>In the matter   of an application from the<br \/>\nOrder No. A-299\/KOL\/2002 dated 18.2.2002<br \/>\npassed by the Customs Excise and Gold<br \/>\n(Control) Appellate Tribunal, East Zonal<br \/>\nBench, Kolkata, presided over bY Member<br \/>\n(Judicial)   in   Appeal   No.   C-434\/2001,<br \/>\narising out of Adjudication Order No.<br \/>\n61\/CC\/ADJ\/2001 dated 22.6.2001 passed by<br \/>\nthe commissioner of Customs, Patna.<\/p>\n<p>COMMISSIONER    OF     CUSTOMS    DEPARTMENT,<br \/>\n                             TH<br \/>\nGOVERNMENT   OF   INDIA,   5    FLOOR,   C.R.<br \/>\nBUILDING, BIRCHAND PATEL PATH, P.S. KOTWALI,<br \/>\nDISTRICT PATNA.&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;Appellant<br \/>\n                 Versus<br \/>\nAWADESH KUMAR THAKUR&#8212;&#8212;&#8212;&#8212;&#8212;Respondent<\/p>\n<p>          TAX   No.66 oF   2002<\/p>\n<p>In the matter of an application from the<br \/>\norder No. A-300\/KOL\/2002 dated 18.2.2002<br \/>\npassed by the Customs Excise and Gold<br \/>\n(Control) Appellate Tribunal, East Zonal<br \/>\nBench, Kolkata presided over by       Member<br \/>\n(Judicial) in appeal No. C-435\/2001, arising<br \/>\nout of Adjudication order No.61\/CC\/ADJ\/2001<br \/>\ndated 22.6.2001 passed by the Commissioner<br \/>\nof Customs, Patna.\n<\/p>\n<p><span class=\"hidden_text\">                           2<\/span><\/p>\n<p>  COMMISSIONER    OF     CUSTOMS    DEPARTMENT,<br \/>\n                        TH<br \/>\n  GOVERNMENT OF INDIA, 5 FLOOR, C.R.BUILDING,<br \/>\n  BIRCHAND PATEL PATHA, P.S. KOTWALI, DISTRICT<br \/>\n  PATNA.&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;Appellant<br \/>\n                   Versus<br \/>\n  VIJAY KUMAR&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-Respondent<\/p>\n<p>              TAX     No.67 oF     2002<\/p>\n<p>  In the matter of an application from the order<br \/>\n  No. A\/301\/KOL\/2002 dated 18.2.2002 passed by<br \/>\n  the Customs Excise and Gold (Control) Appellate<br \/>\n  Tribunal, East Zonal Bench, Kolkata presided<br \/>\n  over by Member(Judicial) in Appeal No. C-<br \/>\n  436\/2001 arising out of Adjudication Order<br \/>\n  No.61\/CC\/Adj\/2001 dated 22.6.2001 passed by the<br \/>\n  Commissioner of Customs, Patna.<\/p>\n<p>  COMMISSIONER OF CUSTOMS DEPARTMENT, GOVERNMENT<br \/>\n  OF INDIA, 5TH FLOOR, C.R. BUILDING, BIRCHAND<br \/>\n  PATEL PATH, P.S. Kotwali,       District Patna.<br \/>\n  Appellant<br \/>\n                   Versus<br \/>\n  BRIJ KISHORE PARIT (PANDIT)&#8212;&#8212;&#8212;-Respondent<\/p>\n<p>  For the Appellant:- Mr. Rakesh Kumar Singh,<br \/>\n                      Advocate<br \/>\n  For the Respondent:- Mr. Surendra Kumar,Advocate<\/p>\n<p>                    P R E S E N T<\/p>\n<p>THE HON&#8217;BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD<br \/>\n THE HON&#8217;BLE Mr. Justice Dr. JUSTICE RAVI RANJAN<\/p>\n<p>Prasad &amp; Ranjan,JJ:-All these applications arise out of a<\/p>\n<p>common order and as such they were heard together and are<\/p>\n<p>being disposed of by this order.\n<\/p>\n<p>        Short facts giving rise to these applications are<\/p>\n<p>that Custom officials on 15.3.1998 seized sixteen pieces<\/p>\n<p>of gold biscuits from the cabin of a truck. Awadhesh Kumar<\/p>\n<p>Thakur, who was in the truck, stated that gold biscuits<\/p>\n<p>belonged to one Vijay Kumar Son of Kapildeo Prasad and the<\/p>\n<p>driver of the truck,namely,      Brij Kishore Parit ( Pandit)<\/p>\n<p>did   not had knowledge about it.         The Commissioner of<\/p>\n<p>Customs by order dated 22.6.2001 directed for confiscation<br \/>\n<span class=\"hidden_text\">                                      3<\/span><\/p>\n<p>of     the    gold   biscuits.             He     also         passed       order    for<\/p>\n<p>confiscation of the truck                with an option to the owner to<\/p>\n<p>redeem the same on payment of redemption fees of Rs. forty<\/p>\n<p>thousand. It also inflicted personal penalty of Rs.ten<\/p>\n<p>thousand, fifty thousand,twenty thousand and one thousand<\/p>\n<p>upon Awadhesh Kumar Thakur,Kapildeo Prasad, Vijay Kumar<\/p>\n<p>and Brij Kishore Parit respectively.<\/p>\n<p>             Aggrieved      by   the       same     all       of    them     preferred<\/p>\n<p>separate       appeals      before       the     Customs,          Excise    and    Gold<\/p>\n<p>(Control) Appellate Tribunal, hereinafter referred to as<\/p>\n<p>the    Tribunal.The         Tribunal       by    the     impugned       order       dated<\/p>\n<p>18.2.2002 had allowed all the appeals and set aside the<\/p>\n<p>order of confiscation and imposition of personal penalty.<\/p>\n<p>             The Commissioner of Customs has preferred these<\/p>\n<p>applications under Section 130A of the Customs Act making<\/p>\n<p>a prayer before this Court to refer the questions of law<\/p>\n<p>mentioned therein, which had arised from the order of the<\/p>\n<p>Tribunal.\n<\/p>\n<p>         By order dated 10.7.2006 these applications were<\/p>\n<p>admitted for hearing but neither any question of law was<\/p>\n<p>drawn or the Tribunal was asked to draw up a statement of<\/p>\n<p>case and refer the same to this Court.<\/p>\n<p>              We   have   heard      Mr.       Rakesh     Kumar       Singh,for       the<\/p>\n<p>petitioner. Each of the respondent is represented by Mr.<\/p>\n<p>Surendra Kumar.\n<\/p>\n<p>             While   assailing       the    order        of   the     Tribunal,      Mr.<\/p>\n<p>Rakesh Kumar Singh contends that the Tribunal ought not to<\/p>\n<p>have    accepted      the    plea    put        forth    by    claimant       Kapildeo<\/p>\n<p>Prasad that the gold biscuits belonged to him and were<\/p>\n<p>legally purchased. He points out that                               vouchers showed<\/p>\n<p>sale     of T.T.Bars, whereas the seized gold was in the form<\/p>\n<p>of biscuits. Variation in weight and purity                                  was also<br \/>\n<span class=\"hidden_text\">                                          4<\/span><\/p>\n<p>      pointed out to show that the vouchers produced by claimant<\/p>\n<p>      was not worthy of reliance. The Tribunal on appraisal of<\/p>\n<p>      the   materials   came       to    the       conclusion      that    in    business<\/p>\n<p>      world there is no distinction between biscuits and bars<\/p>\n<p>      and further discrepancies of                    2 grams in 16 pieces of<\/p>\n<p>      biscuits shall not make the vouchers to be unworthy of<\/p>\n<p>      reliance.\n<\/p>\n<p>               It is well settled that this Court interferes with<\/p>\n<p>      the finding of fact only when it is shown that the finding<\/p>\n<p>      recorded by the Tribunal is perverse, meaning thereby that<\/p>\n<p>      the   finding    has   been       recorded       without      considering        the<\/p>\n<p>      relevant material or considering irrelevant material or a<\/p>\n<p>      person    duly   instructed        in    law        will   not   come      to   that<\/p>\n<p>      finding.\n<\/p>\n<p>               We are of the opinion that the Tribunal has recorded<\/p>\n<p>      the   finding    on    consideration           of     relevant      material     and<\/p>\n<p>      cannot be said to be perverse.\n<\/p>\n<p>            In that view of the matter, we are of the opinion<\/p>\n<p>      that no question of law arises                      from the order of the<\/p>\n<p>      Tribunal.\n<\/p>\n<p>            Accordingly,      we    do       not     find    any    merit       in    these<\/p>\n<p>      applications and they are dismissed accordingly.<\/p>\n<p>                                        (Chandramauli Kr.Prasad,J.)<\/p>\n<p>                                        (Dr. Ravi Ranjan,J.)<\/p>\n<p>Patna High Court<br \/>\nDated 7th November, 2008<br \/>\nA.Kumar\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>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, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,26],"tags":[],"class_list":["post-86937","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Custom vs Vijay Kumar on 7 November, 2008 - Free Judgements of Supreme Court &amp; 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