RAJENDRA PRASAD JAISWAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal has been filed by the appellants against the impugned order -in -appeal dated 3 -9 -2002 vide which the Commissioner (Appeals) has affirmed the order -in -original of the Addl. Commissioner.

(2.) The facts leading to the filing of the present appeal may briefly be stated as under -

(3.) I have heard both sides. The bare perusal of the record shows that the seized goods, detailed above, were recovered from a room adjacent a room on the outer periphery of the residence of the appellant. But there is nothing on the record to suggest that if that room was in possession of the appellant at that time and that the key of that room was supplied by him to the Customs Officer for opening the same. The appellant had from the very beginning denied his concern with that room and the goods found lying therein, which were seized at the spot. There is nothing on the record to suggest if any inquiry was conducted to ascertain the ownership of that room as well as of the seized goods. No Panchnama witness had come forward to support the version of the Department. Therefore, it is difficult to conclude that the room from where the alleged smuggled goods, detailed above, were recovered, belonged to the appellant. It also does not stand proved that the seized impugned goods were also owned by the appellant.