SADBHAVANA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been directed by the appellants against the impugned order -in -appeal dated 7 -10 -2002 vide which the Commissioner (Appeals) has affirmed the order -in -original of the Deputy Commissioner ordering confiscation of the seized goods of foreign origin under Section 111 of the Customs Act with an option to get the same redeemed on payment of redemption fine of Rs. 10,000/ - and also imposed penalty of Rs. 5,000/ - on the appellants.

(2.) ON 14 -11 -2000, the Officers of Customs and Central Excise conducted search of the premises of the appellants' firm at 502, M.G. Road, Indore, where they are running a business under the name and style of M/s. Sadbhavana and during the course of search, the goods of foreign origin (toys) valued at Rs. 19,205/ - were found and the same were seized on the belief that they were smuggled goods and liable to be confiscated under the Customs Act.

(3.) SHRI S.K. Khandelwal, Proprietor of the firm, admitted the foreign character of the goods, but failed to produce any document regarding the legal purchase/import of the same. Accordingly, show cause notice was served on him in the name of his firm, and thereafter the adjudicating authority passed the order -in -original ordering the confiscation of the goods with an option to get the same redeemed on payment of redemption fine and also imposed personal penalty of Rs. 5,000/ - on him. That order has been affirmed by the Commissioner of Customs.