HIM ELECTRONICS TRADERS Vs. COMMR. OF CUSTOMS

JUDGEMENT

(1.) The above captioned appeals have been directed against the common order -in -original dated 17 -6 -2002 vide which the Commissioner of Customs (General), adjudicating authority, had ordered the confiscation of the seized goods under Section 111(d) of the Customs Act with an option to the owner to get the same redeemed on payment of fine of Rs. 2.5 lakhs, and also imposed penalty of Rs. 2 lakhs on appellant no. 2, partner of the firm, appellant no. 1, under Section 112(b) of the Customs Act.

(2.) The facts leading to the filing of the present appeals may briefly be stated as under - On 19 -5 -1998, the D.R.I, officers searched the residential premises of the appellant No. II at New Rohtak Road and also his business godown premises. During the search, the officers recovered 184 pcs. of Pioneers Speakers from his residence and 20 items of Car Stereo System/Car Cassette, CD remote changer, car audio and speaker of different brands from his business godown premises. All these goods were of foreign origin and as appellant No. 2 could not produce any document, for their lawful acquisition, the same were seized. The statement of appellant No. 2 was also recorded wherein he claimed himself to be partner of the firm, M/s. Him Electronics Traders (appellant No. 1) and stated that the goods recovered from his residence and godown premises, were purchased by him from different companies against invoices. On completion of investigation, show cause notice was served on him to show cause as to why the goods be not confiscated and penalty be not imposed. In reply, he denied that the goods were smuggled goods and further alleged that he had purchased the seized speakers from M/s. Expert Trading Company, Karol Bagh, and also produced the photocopy of the invoice. Regarding car stereo systems etc., seized from his business -god own premises, he submitted that these had been purchased by him from the several firms and in particular gave name of three firms (i) M/s. Sethi Electronics; (ii) M/s. Sakshi Enterprises; and (iii) M/s. Jai Singh International. He also produced the bills in respect of the purchased items from these firms.

(3.) The Commissioner of Customs, however, did not accept the version of the appellants. He through the order dated 18 -12 -2000, ordered the absolute confiscation of the goods and imposed penalty of Rs. 3 lakhs on the appellant No. 2.