GOPAL N. ASUDANI Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THE brief facts of the case are that on specific information, Customs officers searched the business premises of M/s. Gopal Stores, Ahmedabad and seized miscellaneous foreign origin consumer/electronic goods totally valued at Rs. 2,37,460/ - under panchnama dt. 18 -3 -96. The proprietor of the said firm Shri Gopal N. Asudani in his statement admitted that the seized goods were of foreign origin and he could not produce any valid purchase bill/receipts/vouchers etc., showing licit acquisition/possession of the same. Among the seized goods of foreign origin, a major portion were notified goods under Section 123 of the Customs Act, 1962 like wrist watches valued at Rs. 1,59,950/ -, electronic calculators valued at Rs. 2,095/ - and rest miscellaneous electronic and consumer goods. Show cause notice dt. 6 -5 -96 issued to Mr. Gopal N. Asudani and M/s. Gopal Stores was adjudicated vide the impugned order -in -original whereby the seized goods valued at Rs. 2,37,460/ - was confiscated under Section 111(d) of the Customs Act, 1962 with an option to redeem the same on payment of fine of Rs. 60,000/ - and imposed penalty of Rs. 25,000/ - on Shri Copal N. Asudani under Section 112(b) of the Act, ibid.

(2.) ON an appeal against the above order, the same was confirmed by the Commissioner (Appeals) in the present remand proceedings.

(3.) IT is seen that the appellants subsequent to seizure vide their letter dt. 8 -4 -96 produced on record the bills by one Customs notified shop of M/s. Satyam Selection. This production of bills do not stand accepted by the Commissioner (Appeals) on the ground that the same were produced after a gap of 3 weeks from the date of seizure as also on the ground that the Customs notified shop ceased to exist in the country before 1996.