TaxTMI 
TaxTMI 
1992 (12) TMI 136
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.... of the case are that on 29-1-1980 one Shri Shahabuddin Ghowri holding Indian passport arrived at Delhi from Singapore. After completion of health and immigration formalities he reported at green channel for clearance. Shahabuddin Ghowri had two pieces of checked baggage consisting of one camel colour zipper suit case bearing tag No. SU-055549 and one blue canvas zipper folder bearing tag No. 055550. In addition he was having one brown leather brief case with two combination locks. Sh. Shahabuddin Ghowri had declared the contents of his baggage as used clothing and some gift articles well within his free allowance and only 30 Singapore dollars. On examination in his suit case and canvas bag in the presence of two independent witnesses, the ....
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....Sh. Balraj Dutt at C. II Lodhi Colony were searched by the Customs Officers and following goods were recovered : (a) Foreign currency - US 220 Canadian 2 Singapore 408 Malaysian 1 Bruni 2 (b) One Sanyo two band radio-cum-cassette recorder (c) One empty suit case having false bottom. (d) 18 incriminating documents including inland letter dated 10-3-1979 written by S. Ghowri addressed to Bakshi Bal Raj Dutt, posted from Singapore, one hand written head of Hind Pak Traders, No. 220, 2nd Floor, Tanjong Pagar Complex Sing....
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....Sh. Chopra on the night of 28/29th January, 1980 in the immigration hall and informed him about the watches he was carrying; (iii) the letter dated 13-1-1980 written by Sh. Chopra recovered from the possession of Sh. Ghowri; (iv) receipt of telegram by Sh. Chopra at his residence sent by Sh. Ghowri from Singapore as confirmed from the International Telegram Office; (v) the statement of Sh. Shahabuddin Ghowri dated 7-2-1980 wherein he has mentioned that he had informed Sh. Chopra on 29-1-1980 in the immigration hall that he had brought watches along with other goods (a fact admitted by Sh. Chopra in his statement dated 3-2-1980; (vi) statement dated 30-1-1980 of Shri Ghowri wherein he has stated that the letter of Sh. Chopra (in ....
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....im that he was carrying watches. The Department has also relied upon the letter dated 12-1-1980 written by the appellant and recovered from the possession of Shri Ghowri and English translation of which as found at page 38 of the paper book and which reads as follows: "Your letter dated 7-1-1980 was in my hands on 12-1-1980 afternoon and noted its contents. 1 have been waiting for you on 9-1-1980 but you neither turned up nor I received any letter from you. Send your luggage in cargo to save the freight. As much luggage you can bring with you, bring it. I presume that you will receive this letter on 17/18-1-1980. I am writing this letter to you from office and I shall talk to Mr. Makkar at 8 0 'clock. After my duty was over at 8 0' cl....
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....ilability of Shri Makkar in his letter dated 12-1-1980 reproduced above. The contention of the appellant that he wanted to inform the Assistant Collector on duty at the Airport of the fact that Shri Ghowri was carrying watches does not find support from the facts on record as Shri M.L. Ahuja who is the person said to have been informed by the appellant about the carrying of watches by Shri Ghowri has completely denied in his statement dated 7-2-1980 that the appellant informed him of this fact. The adjudicating authority has rightly held that the appellant informing Shri Ghowri of the dates of his duty at the Airport and assured him (Shri Ghowri) that there was no need to worry on any account makes it obvious that the appellant was abetting....