TaxTMI 
TaxTMI 
1988 (6) TMI 230
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....am, Member (J) & (Oral)]. - The appeal is directed against the order of the Collector of Customs (Appeals) dated 2-11-1983 confirming the order of the Deputy Collector of Central Excise & Customs, Siliguri dated 27-6-1983 absolutely confiscating old used garments of foreign origin valued at Rs. 1,48,800/- and imposing a penalty of Rs. 5,000/- under Section 112 of the Customs Act, 1962, the ....
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....learned counsel for the appellant, submitted that while the seizure took place on 10-12-1982 at 4 a.m. the seizure list was prepared only on 12-12-1982. It was further urged that the inculpatory statement recorded for the appellant is neither voluntary nor true and was also subsequently retracted when the appellant gave a reply to the show cause notice. The learned counsel further urged that the s....
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....have carefully considered the submissions made before us. The fact that the goods are of foreign origin and were seized by the Customs authorities is not disputed. The appellant has not claimed the goods and has now disowned it and declined any connection thereto. Therefore, the question that would arise for our consideration in the present case is, whether the evidence on record brings home the c....
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.... Customs Officers of any alleged illegal detention or coercion in recording the statement. The plea of the learned counsel that the seizure list was prepared after a delay of nearly about 2 days is of no relevance because, as rightly pointed out by the learned departmental representative, the goods were originally detained by the Customs authorities and the goods being large in number, nearly 8,00....