1986 (4) TMI 186

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....er Section 112(b) of the Customs Act, 1962 hereinafter referred to as the Act. 2.  The officers of the Customs and Central Excise, SGCP Unit, Ongole, while conducting patrol duty at N.P. Bunk on G.T. Road on 21-3-1984, intercepted APSRTC bus coming from Tirupathi. The appellant was one of the occupants of the bus and examination of the appellant's suit case resulted in the recovery of electronic goods, calculators, pens  etc., in the order in original. 3.  Since the appellant could not produce proper vouchers for the goods in question, the goods were seized under law. The appellant also gave a statement before the authorities on 29-3-1985 to the effect that the goods under seizure were brought by him and by his friends ....

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....he Collector of Customs (Appeals), Madras and contended that the above observation of the appellate authority is factually incorrect and the appellate authority in confirming the order of the original authority has mis-directed himself with reference to the factual position." 5.  In respect of the goods covered by Sl.No. 2 and 4 to 9 detailed in the original order of adjudication, the learned Counsel pleaded guilty to the charge of contravention and prayed for release of the goods on payment of a fine. The learned Counsel also pleaded for reduction in the quantum of penalty. 6. Shri C.V. Krishnan, the learned Departmental Representative submitted that the observations of the Collector of Customs (Appeals) with reference to t....

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....y, goods covered by Sl. Nos. 1 and 3 in the order of adjudication and detailed above would be released to the appellant and the order of confiscation under the impugned order in regard to those goods is hereby set aside. In regard to other goods covered by Sl. Nos. 2 and 4 to 9 and detailed in the original order of adjudication, since the said goods have not been covered by valid baggage receipts and since the appellant himself has pleaded guilty to the charge of contravention, the only question that would arise for my consideration is whether in the facts and circumstances of the case, the goods are liable to be confiscated absolutely or whether the appellant would be entitled to be given the option to redeem the same on payment of a fine.....