2015 (11) TMI 1395

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....Shri K.P. Muralidharan, AC (AR) : For the Respondent ORDER Per P.K. Choudhary These appeals are filed by Shri M. Arockiaraj against the orders of the Commissioner (Appeals) No. C.Cus. 384/2004 dated 31.5.2004 and C.Cus. No. 383/2004 dated 31.5.2004. Both the appeals are taken up together. The issue relates to concealment and mis-declaration of goods. The adjudicating authority confiscated....

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....is contention, he relied on the following decisions:-  (a) Collector of Customs, Madars Vs. Rotumal Bherumal 2000 (126) ELT 199 (Mad.)  (b) Badaku Joti Svant Vs. State of Mysore 1978 (2) ELT J323 (SC)  (c) Trilok Chand Jain Vs. State of Delhi AIR 1977 SC 666  (d) State of Kerala Vs. M.M. Mathew & Anr. AIR 1978 SC 1571  (e) Shri ....

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....y imposed on Mr. Jamal. He relied on paragraphs 17 and 18 of the adjudication order. 3. On the other hand learned AR for Revenue supports the adjudication order and he strongly relied on the following decisions:- (a) A. Jabrarullah Vs. Commissioner of customs, Chennai 2013 (287) ELT 306 (b) Vishnu Kumar Vs. Commissioner of Customs, New Delhi 2010 (260) ELT 356 (Del.) ....

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....y smuggled into India were proposed to be confiscated under various provisions of section 111, but neither of the lower authorities has brought out anything to connect any of such goods with the appellant. The finding against the appellant has to be discerned from para 18 of the Orders-in-Original. However, no finding relevant to section 112(a) of the Customs Act is so discernible. As regards th....