IN THE HIGH COURT OF JUDICATURE AT PATNA TAX No.41 of 2002 COMMISSIONER,CUSTOMS DEPARTMENT, Govt. of India, 5th Floor, C.R.Building, Birchand Patel Path, P.S.Kotwali, District Patna ….Applicant Versus HARMEET SINGH, son of Sri Sardan Guru Charan Singh, 73/16, Rly Road, Kanpur ….Respondent ----- 9. 21.04.2009 Heard Mr. Rakesh Kumar Singh for the petitioner. None appears on behalf of the respondent. The Department has preferred this application under section 130A of the Customs Act,1962, with a prayer to set aside the order dated 7.7.2000 (Annexure-1/2), passed by the Customs, Excise & Gold (Control) Appellate Tribunal, Calcutta in Case No.C-190-198,200,207/98 (Gulshan Kumar Vs. Commissioner of Customs, Patna). A brief statements of facts essential for disposal of the case may be indicated. The truck bearing registration no. UP-78B-155, owned by Harmeet Singh, was carrying Masoor Dal from Kanpur to Raxaul. The same was seized by the Customs Authorities. Later on, order of confiscation was passed on 28.11.1997(Annexure-1/1), by the Commissioner of Customs, Patna, in Adjudication Order No.41/CC/ADJ/97. The Commissioner of Customs upheld the order confiscating the truck in question and the entire stock of Masoor Dal loaded thereupon. Aggrieved by this order, an appeal was filed before the Tribunal which, along - 2 - with a large number of identical applications, were disposed of by a common order dated 7.7.2000 (Annexure- 1/2), whereby the said order dated 28.11.1997(Annexure1/1), by which the truck in question as well as the stock of Masoor Dal, were directed to be seized, was set aside. Aggrieved by this order, the Department has preferred this application. It appears to us that the truck with the stock of Masoor Dal loaded thereupon had started from Kanpur and was intercepted at Raxaul. It has been found in the impugned order that Raxaul is situate within the territory of India, and there was no other material to suggest that the truck was meant to cross the Indo-Nepal Border. In that view of the matter, we agree with the impugned order. Furthermore, the Department has also preferred Tax Case No.39 of 2002 (Commissioner, Customs Department Vs. Smt. Sheela Dubey). It was also directed against the impugned order with respect to another truck. The same has been rejected by a Division Bench of this Court by order dated 21.10.2008. We respectfully agree with the same. We do not find any merit in this application. It is accordingly dismissed. hr ( S. K. Katriar ) ( Kishore K. Mandal ) - 3 -