AIRPORTS AUTHORITY OF INDIA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) These three appeals are directed against a common Order passed by the Commissioner of Customs, Delhi vide which penalties of various amounts have been imposed under Section 112(b) of the Customs Act, as detailed thereunder.

(2.) 1 Heard both sides.

(3.) The show cause notice dated 15 -12 -98 which formed the basis of the adjudication order, in Para 67(i) calls upon to show cause as to why the seized goods....should not be confiscated under Section 111(d)...m, (ii) Brown colour adhesive tape and polythene sheet, the packing material used for wrapping/packing/keeping/concealing the smuggled goods, should not be confiscated and penalty should not be imposed upon them (noticees, which included the appellants), under Section 112(a) and 112(b) of the Act. From these operative parts of the show cause notice, it is obvious that, though the facts enumerated in the show cause notice also refer to the 65 past consignments, which were not available for examination, there is no proposal to hold them liable for confiscation. The available two consignments revealed the presence of smuggled goods. It, therefore, follows that the act of commission or omission with reference to the missing consignments and that is attributed to the consignments made available for customs examination have to be separated.