2011 (6) TMI 489

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....- were recovered. 1.1 Their godown premises located nearby were also put to search resulting in recovery of pencil cells, button cells, dry batteries and adhesive tape etc. of foreign origin collectively valued at Rs. 29,49,110/-. The said goods recovered from the shop as also from the godown were put under seizure, as the appellant could not produce any evidence to show the legal import/acquisition/possession of the said goods. Shri Manjeet Singh, Partner of the firm in his statement dated 10-12-2002 submitted that they used to purchase the said goods from various persons coming to their shop against cash payments. 2. Subsequently Shri Jatender Singh, Proprietor of the unit vide his letter dated 25-2-2003 produced on record cer....

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....ant proposing to confiscate the goods seized by the officers and to impose penalties upon them. The said show cause notice culminated into an order passed by the Commissioner vide which he has confiscated the goods in question with an option to the appellant to redeem the same on payment of redemption fine of Rs. 12 lakhs and on payment of duty of Rs. 6,62,593/-, along with interest. He also imposed penalties of Rs. 7 lakhs on the appellant under Section 112 of the Customs Act, 1962. The said order of the Commissioner is impugned before us. 5. After hearing both the sides and after going through the impugned order, we find that the documents produced by the appellant on record reflecting upon the legal import of the goods stand reject....