TaxTMI 
TaxTMI 
2017 (6) TMI 1055
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....nfiscation, under section 111 (d), (i) and (1) of Customs Act, 1962, of 'memory cards' valued at Rs. 25,75,875 (CIF) seized from his baggage upon arrival at Mumbai airport from Dubai on 23rd October 2006 and imposition of penalty of Rs. 250000 under section 112 of Customs Act, 1962. The allegation against the appellant is that these goods of commercial nature were attempted to be removed f....
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..... Learned Authorised Representative relied upon the decision of the Hon'ble Supreme Court in Surjeet Singh Chhabra v. Union of India [1997 (89) ELT 646 (SC)] that in the context of confession statement having been recorded, even if retracted subsequently, cross-examination to establish the credentials of witnesses is not a requirement for substantiating the contents of the seizure memo. Furthe....
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...., proceedings under Customs Act, 1962 would have been unavailable. 5. The appellant has, all along stated and, claimed that the goods were handed over to him by its owner for clearance. Admittedly, the goods do not belong to the appellant and he is not put to any detriment, financially or otherwise, by the absolute confiscation. On the contrary, it would render him liable to discharge the d....