SHRI MUJEEB RAHMAN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) VIDE the impugned order the Commissioner of Customs has confiscated electronic goods such as mobile phones, camera battery adapters, sony handycam, sony video walkman, etc. totally valued at approximately Rs. 11 lakhs under the provisions of Section 111(d) of the Customs Act, 1962 read with Section 3 of the Foreign Trade (Development & Regulation) Act, 1962 with an option of redemption on payment of a fine of Rs. 5 lakhs and has imposed a penalty of Rs. One lakh on the appellant herein from whom the goods were seized, under Section 112(a) ibid.

(2.) WE have heard both sides.

(3.) WE find that the evidence on record in the form of statement of Chockalingam, although retracted later and the false nature of the bills and baggage receipts clearly points out to the involvement of the appellant in smuggling of the goods in question. We find that the Department has discharged the burden cast upon them that the subject goods are non -notified goods under Section 123 of the Customs Act and therefore uphold the confiscation of the same.