VIKRAM JAIN Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) A show cause notice dated 24 -11 -2000 was issued to the following persons :

(2.) (a) The notice emerged consequent to what has been termed in the notice as specific intelligence on which the godown premises of M/s. Deluxe Roadlines Pvt. Ltd. (hereinafter referred to as Deluxe Roadlines) Bangalore was searched on 30 -5 -2000 and 15 bales of what was alleged as smuggled mulberry raw silk yarn (hereinafter referred to as MRS) of Chinese origin were found to have been transported on three lorry receipts from Bhiwandi (Maharashtra to Bangalore) showing the consignor as Jhunjhunwala and Co., the consignee as Samsuddin along with an invoice describing the number of articles as five bundles of old waste cloth and the other GC note was a photocopy where the consignor and the consignees details were not legible. However, it described the goods as five bales of waste old cloth. A notice pertaining to one of the lorry receipts in this case was also recovered which was a notice issued under Section 28A of Karnataka Sale Tax Act, 1957, dated 28 -5 -2000 which was for demanding a penalty of Rs. 49,140/ - for non -declaration of foreign origin silk yarn along with a receipt dated 28 -5 -2000 which was for payment of Rs. 41,550/ - to the Karnataka Sales Tax Department and also a release order dated 28 -5 -2000 of Commercial Tax Officer, Nelamangala check post for the release of the lorry and the goods in respect of the said lorry receipt which was covering the GC notes in this case. During the course of examination, the officers noted in the Mahazar the contents on two types of labels found inside the bales, which read as follows : -

(3.) AFTER hearing both sides and considering the material on record and after waiver of pre -deposit, the appeals are taken up for disposal by this common order. It is found : -