B.C. LOKESH Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS appeal arises from OIA No. 7/04, dated 16 -1 -2004. The appellant has been imposed a penalty of Rs. 5,000/ - in OIO in terms of Section 112(b) of the Customs Act. The goods of foreign origin have been absolutely confiscated. The appellants claim of its ownership has been rejected by both the authorities for lack of evidence. Learned Counsel submits that appellant is not seeking the redemption of the goods, although the goods are liable to be redeemed as they were not notified goods. However the appellants is not keen to get the goods released. It is his submission that imposition of penalty of Rs. 5,000/ - under Section 112(b) is not sustainable as both the authorities have rejected the appellants claim of ownership of the goods. No one has claimed ownership of the seized goods. There was no charge or allegation that the appellants was the owner and he had transported the goods from Chennai to Bangalore through M/s. Super Speed Services, Bangalore. It is his contention that when the revenue has not proved the charge of smuggling against the appellant, the imposition of penalty is not justified.

(2.) LEARNED SDR did not seriously contest the case.

(3.) HEARD both sides and considered the submissions.