TaxTMI 
TaxTMI 
1997 (4) TMI 282
X X X X Extracts X X X X
X X X X Extracts X X X X
....r of Customs has filed the present appeal. 2.  The facts of the case are that the appellant Shri Praveen Juneja is a dealer in car accessories and operating in the name of and style of M/s. New Tony Musiano. On 2-6-1992 Customs officers visited godown, Village Mangolpur Khurd and on search of the same compressors, floppy disks, parcels, buttons and zip fasteners all of foreign origin collectively valued at Rs. 12,54,812/- were recovered. The Goods were seized in the reasonable belief that they were liable to confiscation. Enquiries were made from Shri Prem Singh, the owner of the house No. 32, Village Mangolpur Khurd. In his statement he stated that he has converted 100 yards and had given the same on rent to Shri Inder Chhabra. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....missions made, the Deputy Collector imposed penalty of Rs. 50,000/- on Praveen Juneja. In appeal the Collector (Appeals) set aside the impugned order imposing penalty and hence the Department has come up in appeal before me. 3. Shri Satnam Singh, learned SDR appearing for the Revenue submits that the statements tendered by Shri Praveen Juneja smuggling of the seized goods was admitted; that the statements were voluntary and retraction made by Shri Praveen Juneja was not supported by any evidence to prove that allegations made therein were correct; that the statements further showed that Praveen Juneja was concerned and connected with the seized goods; that his statement contained such facts which give detailed particulars; that the fa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....el concluding his argument submits that there is no case made out against the respondent. 5. Heard the submissions of both sides. The short point for determination is whether Praveen Juneja was in any way concerned with the goods seized from the godown at Mangolpur Khurd. The evidence on record in respect of smuggling activity of Praveen Juneja is the statement of two drivers showing that Praveen Juneja was receiving the smuggled goods, Praveen Juneja was identified by the two truck drivers. The other evidence is about letting out the premises to Praveen Juneja. To what extent this statement can be relied upon the basic issue to be decided. The truck drivers were involved in transporting a huge quantity of smuggled goods. On intercept....