1992 (9) TMI 208

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....goods in question and imposed a penalty of Rs. 5,000/- on the appellant. 2. The facts of the case are that on 3-10-1989, the Customs Officers of Lakhimpur Kheri raided a private godown and recovered indigenous miscellaneous goods after breaking the locks, on the reasonable belief that the same are meant for surreptitious removal to Nepal from Tikunia. The owner of the private godown, Shri Ramesh Chandra Sharma stated that the same had been given on rent to the appellant for housing the indigenous goods. He also admitted that the appellant is a forwarding agent. The goods recovered included utensils, Indian cloth and brass-wares valued at Rs. 1,16,510/-. They were seized on reasonable belief that they were being exported illegally to Nepa....

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....out the letter dated 3rd March, 1980 wherein six persons have claimed ownership of these goods. In such circumstances, he contended that the imposition of penalty and confiscation of the goods are in accordance with law. 5. We have considered the submissions. The point that arises for our determination is whether the confiscation of the goods and the imposition of penalty on the appellant is in accordance with law. 6. It is now seen that in a case like this, the department should prove that there was an attempt on the part of the appellant to export these goods to Nepal. In the decision reported in AIR 1980 SC 1111 - State of Maharashtra v. Yakub & Others, the Honourable Supreme Court held that there is a distinction between 'Preparat....