TaxTMI 
TaxTMI 
2002 (1) TMI 990
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.... of foreign origin smuggled into India have been stores in the shops and godowns of M/s. Akash Bearing Co., Kashmere Gate, Delhi, Customs preventive-officers searched the premises and two godowns, Shri Suresh Kumar Singhal, owner of M/s. Akash Bearing Co. was present. The search resulted in the seizure of 22,601 pieces of smuggled Ball Bearings of foreign origin valued at Rs. 27,62,535/- from the business premises; 16037 pieces valued at Rs. 25,57,725/- were recovered from one godown; the search of second godown resulted in the recovery of 22,732 pieces of smuggled Ball Bearings valued at Rs. 28,93,400/-. Thus in all 61,640 pieces of Ball Bearings valued at Rs. 82,13/660/- were seized. The statement of Shri Suresh Kumar was recorded who dep....
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....bearings in the auction by the Customs; that he did not maintain any stock register for the Bail Bearings. 4. Shri Hitesh Ramniklal Mehta when questioned about Bill No. 2808/98, dt. 9-4-98 stated that he was importer, supplier and stockist of all types of ball bearings; that he was purchasing ball bearings from local market as well as importing himself; that 4500 pieces of Ball Bearings as mentioned in the bill issued by M/s. H.M. Enterprises were supplies by him to M/s. Aakash Bearing Co., Delhi; that these ball bearings were sent to Delhi through M/s. Nice Bombay Road Carrier under G.R. No. 025193, dt. 9-4-98 Shri Hitesh Ramniklal Mehta also submitted a photo copy of the G.R. Enquiries were made at Delhi with M/s. Nice Bombay Road C....
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....transport of these ball bearings from Mumbai to Delhi was lost. SCN was issued to Shri Suresh Kumar Singhal, proprietor of M/s. Aakash Bearing Co., Shri Anil Kumar, proprietor of M/s. Delhi Bearing Corpn., Shri Sanjeev Madan, Partner of M/s. Shakti Industrial Corpn., Shri Hitesh Ramniklal Mehta, Proprietor of M/s. H.M. Enterprises, Shri Ram Niwas Aggarwal, Proprietor of M/s. Goel Bearings, Shri Prem Kumar Gulati, Manager of M/s. Nice Bombay Road Carrier and M/s. Nice Bombay Road Carrier Appeals have been filed by five persons named above except Shri Prem Kumar Gulati and M/s. Nice Bombay Road Carrier. In the SCN, it was proposed to confiscate the goods and to impose penalties. 6. The Commissioner confiscated the goods and imposed vari....
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....he actual position. Ld. Counsel also submitted that there was no corroborative independent evidence to show that the goods were smuggled; that ball bearings are readily available in Indian market and are permitted to be imported without any restriction. Ld. Counsel submitted that the value of the goods was shown very high; that the value could not be more than Rs. 15 lakhs. He submits that looking to the actual market value of the goods, the redemption fine was also out of proportion. 8. He submits that there was no omission or commission on the part of the appellants so as to attract the provisions of Section 112 of Customs Act as Section 112 of the Customs Act, 62 pertains to an omission or commission in the Act of importation wher....
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....re us, we note that there was specific information regarding not only the stocks of goods but the smuggled nature of goods. The recovery of the goods in the specified premises was sufficient reasonably belief and therefore, we are not agreeable to the contention of the Counsel for the appellant that there was no reasonable belief. In regard to the denial of natural justice, we note that Shri Suresh Kumar Singhal was the main accused in the case. He did not co-operate in the investigations and kept himself away and was unavailable. 12. We also note that a number of chances were given by fixing different dates. Thus, we find that there was no denial of natural Justice. From the records placed before us and the submissions made, we note....