1995 (9) TMI 136

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 111(d) of Customs Act, 1962. He has imposed a penalty of Rs. 2.5 lacs on Shri Mohd. Hanif and Shri Anees and Rs. 50,000/- on Shri Abdul Rauf under Section 112 of the Customs Act, 1962. 2. The allegations against these appellants are that the officers on receipt of information searched the residence of Shri Anees in presence of Shri Abdul Rauf brother of Anees on dated 31-7-1991 at about 02.00 hours and recovered goods of foreign origin valued at Rs. 22,40,500/-. The details of which have been shown in the recovered memo dated 31-7-1991. Abdul Rauf could not produce any document showing the legal import of the recovered goods. On interrogation in his statement dated 31-7-1991 he stated that the recovered goods were smuggled from Kri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith Additional Collector at Lucknow. As there was no reply from any one of them, the Collector proceeded and adjudicated the case and pass the impugned orders. 3. We have heard the Learned Advocates Shri Bipin Garg and Shri Vinay Garg for the Appellants and the Learned SDR, Shri P.N. Das for the Revenue. 4. It is common case of both the Counsels that the goods were not of foreign origin, as can be seen from the seizure report and the report does not indicate the foreign origin of the goods under seizure. It was also stated that Rauf is an old man of 70 years suffering from leprosy. He had been detained in COFEPOSA. It was stated that Rauf did not make the statement that the house belonged to Anees, even if such a statement w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Shri Ram Chander. Anis has also stated that he is permanent resident of Bombay working with M/s. Crompton & Greaves as an Electrician from 1962 onwards. He has produced the certificate of attendance and proof of working with M/s. Crompton & Greaves. Hanif has produced certificates to show that he is a permanent resident of Bombay and working as a salesman. Seizure report does not indicate foreign marking on the seized goods nor the country of origin of the goods, to support the allegation of the department. The department has to show the smuggled nature of the goods and the goods being of foreign make with foreign branded marks. The report does not show the make, foreign brand of the goods. Merely because the Rauf had admitted about the g....