2009 (5) TMI 213

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....99/08 M/s. Sun Informatics Pvt. Ltd. Rs. 25 lakhs 2. C/200/08 Shri R.C. Khurana, Director of  M/s. Sun Informatics Rs. 50 lakhs 3. C/201/08 Shri Gaurav Khurana, Director Rs. 25 lakhs 4. C/202/08 Shri S.B. Maheshwari Rs. 30,000/- 2. Learned Counsel appearing for appellants submitted that grievance of M/s. Sun Informatics Pvt. Ltd. is that when the goods imported by them was lying in the godown along with domestically procured goods, Revenue officers making investigation, were of opinion that the appellant was involved in smuggling and illegally importing the goods for which they should face penalty to the aforesaid extent under Section 112(a) of Customs Act, 1962 proceeded harshly against the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ithout the evidence of smuggling was uncalled for and when there was no material to suggest that the goods have come from Nepal, entire action of Authorities below is prejudicial to interest of justice. 3. Ld. DR Shri A.K. Madan appearing for Revenue brought to our notice that seizure was never disputed by the appellant. Ld. Commissioner in para 40.1 held that computer parts seized from the three premises and from the three carriers were illegally brought into India from Nepal through unauthorised routes. Such act called for confiscation. Ld. Adjudicating Authority has also held that the packing materials/stickers/rollers seized from the residential premises of Shri S.B. Maheshwari, one of the appellant proved use thereof to conceal the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner had framed three issues under para 31 and when such issues went against the appellants, that authority ordered the seized goods to be confiscable. 6. We do appreciate that smuggling is done under concealment in the mind of smuggler. The concealed facts come to see the light of day only when the process of law unearths the same. We have noticed that the entire design of the appellant was discovered by search. We have no hesitation to say that the appellants are to be dealt under law following the ratio laid down by Apex Court in the case of CC v. D. Bhoormull reported in 1983 (13) E.L.T. 1546 (S.C.). When we asked for answer from the appellants on the specific findings of the ld. Adjudicating Authority in the aforesaid paragr....