2004 (12) TMI 426

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....y Air Way Bill No. 058 4065 2430 in the Import Goods Godown of the Air Cargo Complex, Coimbatore on 20-5-2003. They, further, found that the packages were consigned to one Shri S. Chandra Gupta, holder of Indian Passport No. C 23464/02. The goods were found to have been booked as "personal effects". As the passenger did not turn up to claim the goods, the goods were detained. On 24-5-2003, the appellant, Shri Sitaram Sashi Chandra Gupta, turned up at the Air Cargo Complex and, in his presence, the packages were opened, whereupon they were found to contain certain foreign origin goods, namely, cigarettes, cell phones, VCD player and assorted clothes. For want of permit or licence for import, the goods were seized under a mahazar under Sectio....

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....sioner of Customs, therefore, proceeded to adjudicate the case on the basis of available evidence. The present appeal is against his order of adjudication. 4. Ld. Consultant submits that the statement recorded from the appellant on 24-5-2003 under Section 108 of the Customs Act cannot be held against him as it was not signed by any officer of Customs. This submission is contested. Ld. DR submits that the statement dated 24-5-2003 was never retracted and that its authenticity was never questioned by the appellant. It is for the first time in this appeal that the appellant is doubting the authenticity of his statement. Adverting to merits of the case, learned Consultant submits that the appellant has never claimed the goods and is, th....