2001 (9) TMI 415

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....aheshwari (G.D. Maheshwari for short). On search of the Van, 6174.90 mtrs. of silk fabrics of Chinese origin valued at Rs. 12,34,980/- were recovered. Since these goods were not accompanied by any documents evidencing the lawful importation/possession, the same were seized under Section 110 of the Customs Act, 1962. The Maruti Van valued at Rs. 1,40,000/- was also seized under the same provisions. Shri Sanjay Maheshwari was in possession of two delivery challans both dt. 23-1-1998 in the name of M/s. Eastern Silk Industries (India) Ltd., Naraina Industrial Area, Phase-I, New Delhi issued by M/s. Resham India, Greater Kailash Part-I, New Delhi, relating to the goods. Shri Sanjay Maheshwari claimed the ownership of the goods. He also produced....

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....nst all of these parties which culminated in the Commissioner of Customs, New Customs House, New Delhi passing an order dt. 3-10-2000, in which, he ordered for absolute confiscation of the impugned goods under Section 111(d) of the Customs Act, 1962. He further ordered for the confiscation of the Maruti Van DL-6CB-5609 under Section 115(2) but, however gave an option to Shri G.D. Maheshwari to redeem the same on payment of a fine of Rs. 1 lakh. He also ordered for the absolute confiscation of the Indian Currency amounting to Rs. 1,50,000/- under Section 121 of the Customs Act, 1962. He further imposed penalties of Rs. 15 lakhs each on S/Shri Sanjay Maheshwari, Anil Jatia and M.P. Goenka under Section 112(b). He also imposed penalties of Rs.....

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....of Section 124 stipulate that no order for confiscation of any goods or imposing any penalty on any person shall be made unless the owner of the goods or such person is given a notice in writing informing the grounds on which it is proposed to confiscate the goods or to impose a penalty and further that he is given an opportunity of making a representation in writing and also that he is given a reasonable opportunity of being heard in the matter from the facts on record. It is observed from records that the appellant Shri G.D. Maheshwari in his statement dt. 23-1-1998 had deposed that his son - Sanjay Maheshwari had taken his van. From the copy of the show cause notice placed before us it is observed that it has not been endorsed to the app....