ASHOK PREMJI PATEL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE authorities below have confiscated liquor bottles and miniature bottles recovered on 12 -11 -1993 from 7 shops and residential premises owned/managed by the appellants herein under the provisions of Section 111(d) of the Customs Act as liquor was held to be of foreign origin and smuggled, and have imposed a penalty of Rs. 75,000/ - upon the appellants.

(2.) I have heard both sides.

(3.) THE orders of the authorities below do not treat the appellant as the importers of the goods in question and have treated the appellant only as the person from whose possession the goods were seized. Therefore, the ld. Counsel is correct in contending that the provisions of Section 111(d) of the Customs Act are not attracted as it is a town seizure. Therefore, confiscation under Section 111(d) and resultant penalty under Section 112(b) are not sustainable in law. I, therefore, set aside the impugned order and allow the appeal, on this ground alone, without going further into the submission that the seized goods were Indian liquor and not established to be of foreign liquor.