2000 (11) TMI 843

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....der]. -  Vide the order impugned, the Commissioner of Customs, North Eastern Region, Shillong, has ordered absolute confiscation of Mobile/Cellular Phones, Panaphone Telephones, Panasonic Alkaline Battery, Cover/Jacket of Cellular Phones totally valued at Rs. 1,80,000/- under Section 111 (d) of the Customs Act, 1962 and imposed a personal penalty of Rs. 50,000/-on Shri Hariom Mour under Se....

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....p the case booked against him. Although personal hearing was granted to him on different dates, the appellants failed to appear himself before the adjudicating authority. However, Shri Pramodh Kr. Mour, the appellant's brother, appeared on behalf of Shri Hariom Mour for personal hearing fixed on 26-8-1999. During the course of personal hearing, Shri Pramodh Kr. Mour submitted that his brother had ....

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....of Customs has wrongly cast the burden of proof upon the appellant. The authority lost sight of the fact that the seized goods are neither be notified under Section 123 of the Customs Act nor attract the perview of Chapter IVA of the Customs Act. He further submits that the subject seized goods are not in any commercial quantity and as such absolute confiscation is not in keeping with the provisio....

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....ides. It is observed that this Tribunal has been consistently taking a view that when the goods are neither prohibited nor notified ones, absolute confiscation is bad in law. Following the decision of this Tribunal in all the earlier cases including those cited by the ld. advocate, I am of the view that confiscation of the impugned goods, and absolute confiscation at that, is not legal and proper ....