MOHD. ZAHEER AHMED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant in this case is aggrieved by the imposition, by the Commissioner of Customs under Section 112(b) of the Customs Act against him, of a penalty of Rs. 1 lakh.

(2.) EXAMINED the record. The appellant was one of the 13 persons who were intercepted aboard a bus heading towards Muzaffarpur from Sitamarhi, by officers of Customs. Foreign goods were recovered from all the persons except the appellant. Fake Indian currency was recovered from two persons including the appellant. Believing that the goods were being illegally imported from Nepal into India and hence liable to confiscation, the officers seized the goods under a Panchnama. Statements of all the persons were recorded. Some follow up investigations also were conducted. On the basis of the investigative results, the department by show cause notice called upon the appellant and others to show cause why, inter alia, penalties should not be imposed on them under Section 112(b) of the Customs Act, for their alleged involvement in the smuggling of contraband goods. The notices contested the proposal for imposition of penalty. The jurisdictional Commissioner of Customs, who adjudicated the dispute, imposed a penalty of Rs. 1 lakh on the appellant, holding him to be an accomplice in the smuggling activities. Hence the present appeal.

(3.) THE findings against the appellant as contained in the impugned order are extracted below : -