1999 (4) TMI 252

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.... Gowri Shankar, Member (T)]. - This appeal is against the confiscation ordered by the Commissioner of Customs at Sahar Airport of 70 mobile telephones and 19 hard disc drives seized from the appellant. In the impugned order the Commissioner found that the appellant was found with these goods after he was cleared from the Customs; that he had not declared these goods or paid duty on them. He orde....

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....les. The letter does not indicate the basis for the value. We are not greatly persuaded by the contents of the panchanama cited by the Advocate saying the value of Nokia 6110 model cellular phone to be Rs. 8000/- (as against Rs. 15,000/- approx) taken. In the present case, the panchanama is no evidence of value. However, it does suggest some but the value, particularly the same value in the pancha....