1999 (1) TMI 201

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....he case for disposal and accordingly, heard Shri R.K. Roy, learned JDR. 2. The present appeal is by the Revenue against the order passed by the Commissioner of Customs, Shillong, vide which he has absolutely cofiscated the precious stones including the rubby and sapphire and imposed personal penalties upon various persons. However, no penalty has been imposed on the respondent herein, against which the Revenue is aggrieved. Briefly stated the facts of the case are as under :- 2.1 The Officers of Customs, Preventive Unit of Moreh, searched the passenger bus bearing Registration No. WMF-268 on 20-11-1994 and recovered three cloth belts containing unfinished and uncut precious stones weighing 25680 gms. of Myanman origin concea....

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....p of the said goods and claimed to have no knowledge about the precious stones recovered from inside the almirah at the residential premises of Sri U. Mani. 2.5 Sri Karuppia in his statement dated 25-11-1994 denied ownership of the precious stones recovered from the bus No. WME 268 and instead stated that Sri Natarajan was the owner of the said precious stones. On further interrogation, Sri Karuppia admitted that the precious stones recovered from the residence of Sri U. Mani belonged to him. On demand, Sri Mani could not produce any valid documents in support of his licit possession of the said precious stones. 3. In view of the discussion herein-before all the precious stones, "CEAT" tyre & tube along with the passenger bu....

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....ation Order No. 42/97, dated 30-9-1997 was issued. In the adjudication order, Commissioner held that Sri A. Natarajan had acquired the precious stones recovered from the bus and in connivance with Sri Thapa and Sri Kh. Bijoy Singh concealed the same in the passenger bus which were illegally smuggled into India for disposal in the Indian Market. He also held that Sri Karuppia acquired the precious stones recovered from the almirah of Sri U. Mani in violation of the Customs Act, 1962. However, in case of tyre and tube he held that the same was of Indian origin and there was no evidence to prove that they were illegally imported into India from Myanmar. 5.1 The Commissioner ordered absolute confiscation of the seized precious stones un....