COMMR. OF CUSTOMS Vs. DEEPAK KUMAR AGARWAL

JUDGEMENT

(1.) REVENUE has filed this appeal against the order of the Ld. Commissioner (Appeal). The facts of the case are that the officers of Customs (CCP), Kolkata inspected 11 Number of parcel packages which had arrived from Chennai. The said parcel packages were opened in presence of postal authorities and were found to contain camera and camera parts of foreign origin. As nobody came forward to claim the said goods, even though name and address of the respondents was mentioned on the packages, the same were detained and later on seized as no bills could be produced by the owners who later on approached the Custom authorities and claimed the goods. Later on, during the course of investigation, Shri Deepak Kr. Agarwal appeared on 18/6/2010 against the summons and produced a cacha bill for the goods worth Rs. 1,40,000/ - (Sl. No. 5) of the seizure list. However, his plea was not accepted and the goods were confiscated during the adjudication by the lower authorities and penalty of Rs. 35,000/ - was imposed on the respondent. Being aggrieved, the respondent filed an appeal before the Ld. Commr. (Appeal) and their appeal was allowed. Being aggrieved with this order, Revenue has filed appeal.

(2.) AT the outset, the Ld. A.R. appearing for the Revenue reiterated the grounds mentioned in Revenue s appeal. He submitted that the appellant i.e. Shri Deepak Kr. Agarwal did not produce any documents in support of his claim and that in view of submission of cacha challan in the case, the claim is not bonafide. He, further, submitted that since the goods appeared to be of foreign origin, the names can be manipulated and therefore, in absence of genuine documents showing licit acquisition and import of goods in question, the goods will have to be treated as illegal import.