TaxTMI 
TaxTMI 
TaxTMI 
1984 (4) TMI 170
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....lector of Customs & Central Excise on 2nd March, 1982 should not be restored. This matter was transferred to the Tribunal and is being dealt with as an appeal. 2.  The facts of the case are that Shri Narinder Singh gave an advertisement on 15-6-1980 in the Hindustan Times and the Times of India offering for sale one airconditioner, one refrigerator, one oven and a cooking range. According to the Revenue, the Customs had information that goods of foreign origin were being sold at the residential premises of the respondents. A search was undertaken and household and miscellaneous goods like aircon-ditioners, refrigerators, cooking range, etc. were found and were alleged to be displayed for sale. During the search, one exercise book cont....
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....s and under the Transfer of Residence Rules and that this fact was supported on the basis of entries about the sales made in the Exercise Book recovered from their residence. 3.  The Collector of Customs and Central Excise, Delhi, adjudicated the case. The Collector held that some of the goods listed in the Annexure to the Panchnama had been licitly imported by the parties. In some cases, he gave the benefit of doubt. The goods listed in Annexure A to the Panchnama dated 5-6-1980, the total value of which was Rs. 1,06,500/-, were held to be liable to confiscation as they were advertised for sale in the newspapers and also displayed for sale at the residence of the respondents. The Collector held that in so doing they contravened the p....
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....ments of the appellants that most of the goods in question had been allowed clearance in terms of this order on payment of duty and fine; (4) action has been taken against the appellants on the basis of an advertisement for sale of goods mentioned at Sl. Nos. 1 to 6 of Annexure A to the panchnama and goods mentioned against Item 1 to 12 of Annexure C to the panchnama. Since the Collector ultimately found only Item at Sl. Nos. 1 to 6 of Annexure A to the panchnama to be liable to confiscation there was an error on his part in taking the value of the goods at annexure A to be Rs. 1,06,500/- where in fact all the goods listed in annexure A would only account for that value; (5) there is also nothing in the Collector's order to show that the ....
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....e respondents wherein the advertisement for the goods was admitted, we note that this advertisement (The Times of India dated 15-6-1980 - copy supplied by the respondents during the hearing) merely mentions Westinghouse airconditioner and refrigerator. National microwave oven, etc. Annexure A to the Panchnama lists out these six articles valued at Rs. 1,06,500/-. These include three pieces of Westinghouse airconditioners of 1-1/2 tons, one piece Westinghouse airconditioner of 2 tons, one Frigidair airconditioner 1-1/2 tons, one national microwave oven, one Philips cooking range and one Westinghouse refrigerator. Neither the Collector nor the Board have shown as to who imported these goods and when. Besides it is argued on behalf of the appe....
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....ely and brought goods separately. The Collector has not established as to which goods were brought by which party. He has not shown as to which goods were advertised. No statement has been recorded from the advertisers to show that the respondents advertised particular goods. Though the respondents admitted in their statements that they advertised the goods they have denied the same in their reply to the show cause notice. The absence of any other evidence for advertisement, therefore, weakens the case. In these circumstances, we are of the opinion that the Board was correct in holding that the Collector's orders were silent on some vital aspects. As discussed earlier, there is no correlation between the advertisement which has been denied ....