1991 (3) TMI 242

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....eclared by the respondents, and the remaining 30 bales were found to contain Synthetic Waste which later on, after chemical test was found to be Acrylic Staple Fibre in the form of Silver pieces and crimp set tow. As a sequal thereof, a show cause notice was issued to the respondents calling upon them to show cause as to why the subject goods be not confiscated and why a penalty be not imposed. After usual adjudication proceedings, the Additional Collector of Customs, Bombay, found the charges proved and ordered for the confiscation of 30 bales giving an option to the respondents to redeem the same for home consumption on payment of a redemption fine of Rs. 55,000/-. He also ordered for the confiscation of 10 bales with an option to redeem ....

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....ry of the respondents suffered extensive damage. Arguing on this application, he submitted that the said documents may be taken on the record. Since the judgment sought to be placed on the record is of a Court and the fact that there was riots in 1984 in Delhi is a notorious fact, we allow the application. 4. Arguing on behalf of the appellants Shri J. Nair, learned JDR, drew our attention to paragraphs 5, 11 & 12 of the impugned Order. In paragraph 5(iii), it is stated that from the facts of the case it appears that the said 10 bales containing Wool Waste as declared in the Bill of Entry had been used for concealing the smuggled goods of synthetic waste found in 30 bales. In paragraph 11 & 12 of the impugned Order, the Additional C....

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....                                  Emphasis ours Shri J. Nair, learned JDR, stressed that the respondents have not filed any appeal or cross objection against the said Order of the Additional Collector regarding confiscating the goods and imposing of penalty, and therefore, in view of the findings recorded by the Additional Collector, as stated above, the penalty amount should be enhanced adequately. 5. In reply Shri V. Sridharan, learned counsel, submitted that, absolutely there was no mala fide intention on the part of the respondents to import the subject goods with....