ANIL MAHAJAN Vs. UNION OG INDIA

JUDGEMENT

(1.) A search was carried out by the customs authorities on 30. 07. 1999 in the premises of New India Agencies, which is stated to be a proprietorship concern of petitioner No. 1 and petitioner No. 2 was stated to be the executive-Cum-Caretaker of the said concern. The said concern was engaged in the business of import in trading of textiles and some other consumable goods. The statements of both the petitioners were recorded and the petitioners were arrested for the offences under Section 132 and 135 of the Customs Act, 1962 ( hereinafter to be referred to as, 'the said Act' ) on account of alleged false declaration, false documents and evasion of customs duty. Simultaneously adjudication proceedings were also initiated under the said Act.

(2.) IN the course of adjudication proceedings, on the written request made by the petitioners, the Commissioner of Customs appointed three Officers to examine the goods afresh in order to find out whether the goods were co-related with the documents produced. This was in pursuance to an order dated 12. 06. 2001 and the Officers were directed to record detailed findings giving the nature and description of the goods and as to whether the particulars tallied with the bills of entry and the reasons to be recorded for any goods not tallying with the bills of entry produced. The said Committee submitted a report on 28.-09. 2001.

(3.) THE Commissioner, however, in terms of the order dated 27. 11. 2001 found against the petitioners and directed confiscation of goods and imposition of penalty. The petitioners aggrieved by the said order filed a statutory appeal before the CESTAT, which found in favour of the petitioners in terms of the order dated 03. 02. 2003. A conclusion was reached that the documents did tally with the particulars of the case and there was no justification for confiscation of the goods and imposition of penalty. The goods were not released and, thus, the petitioners filed a writ petition being CWP No. 7021/2003 wherein a direction was issued on 18. 12. 2003 for release of the goods.