2004 (9) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri A.K. Saxena, JDR, for the Respondent. [Order per : Krishna Kumar , Member (J)]. - Heard both sides. It is seen from the impugned order that the Maruti Car Bearing No. MH OL-R-5433 has been confiscated under Section 115(2) of the Customs Act, 1962 and a penalty of Rs. 50 Lakhs has been imposed on the appellant under Section 112 of the said Act. The appellant has filed the appeal chal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as erred in holding that the said Yusuf was performing the duty as Security Officer of the appellant which enabled him access to the screening and baggage intersection. Since said Yusuf is absconding after bail granted by the Hon'ble Bombay High Court, his statement, if any, has no evidentiary value. So far as the other co-accused Alloughani is concerned, he is not traceable after his statement wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp; 1990 (47) E.L.T. 161 (S.C.) - Akbar Badruddin Jiwani v. Collector of Customs. 2.       1994 (70) E.L.T. 52, CAL. - Extrusion v. Collector of Customs, Cal. 3.       1992 (57) E.L.T. 323 - Luxor Pen Company v. Collector of Customs. 4.       1997 (95) E.L.T. 364 (Tri.-Mumbai) - Peejay Woollens P. Lt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....has been brought on record to prove that the car was used with the knowledge and the connivance of the appellant, there is no question of confiscation. The ld. SDR appearing on behalf of the revenue reiterated the order of the Lower Authorities and submitted that the ld. Commissioner has passed the correct order. 3. After hearing both sides, perusal of the records and the case laws relied ....