JAYANTI PURSHOTTUM MACCHI AND Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE two appeals are directed against the order of the Commissioner of Customs made on 30th December, 1997 by which while confiscating 46 silver slabs valued at Rs. 94,63,500/ - as well as the Indian currency worth Rs. 1,31,000/ - and the vessel 'Chanchalprasad', imposed penalty of Rs. 30 lakhs on the appellant Jayanti Purshottum Macchi and Rs. 15 lakhs on the appellant Kanti Bhula Tandel.

(2.) ACCORDING to the revenue on 25/12/1990 during the night time the said vessel had landed silver on the shores of Sorathwad village near Maroli. During the low tide the silver slabs were spotted by the village people on 26/12/1990 and they took away the slabs. The officials of the Customs department of Valsad rushed to the said village and on combing operation recovered 4 slabs on the same day from various places in the "khadi". Thereafter, up to 05/02/1991, in all 46 ingots of silver and Indian currency of Rs. 1,31,000/ - were recovered. These recoveries were effected under various panchanamas. Subsequently on 30/12/1990 on information the vessel 'Allah Hafiz' (fictitious name of the vessel 'Chanchalprasad') was placed under detention. Thereafter, on 02/01/1991 the vessel placed under detention was seized as it was suspected to have brought smuggled goods to the Sorathwad sea shore.

(3.) THE appellant Jayanti Purshottum Macchi who was suspected to have involved in the smuggling of the said silver slabs was summoned on various dates between 29/12/1990 and 03/04/1991 but he did not appear before the customs authorities. Ultimately, while patrolling the area on 16/06/1991 the customs officials found the appellant Jayanti Purshottum Macchi coming from Maroli on a motorbike and served on him the summons dated 15/06/1991. In his statement recorded under Section 108 of the Customs Act, 1962 the appellant Jayanti Purshottum Macchi has stated that he was doing the work of repairs of machines of vessels, and in the third week of September, 1990 one Kasam Adam met him and told him that he had come with the vessel 'Allah Hafiz' along with crew members. The appellant Jayanti admitted that an application was made for port clearance in respect of the said vessel on 28/11/1990 in which he had signed in the name of Kasam Adam. According to him, on 25/12/1990 one Naran Patel and his persons whom he met at the sea shore of Maroli told him that some silver bars were lying at the creek of Maroli and that he could keep a watch over them to which he agreed. According to him in his presence Naran Patel took away 18 silver bars in a green tempo from there. He further narrated that when he had gone to the sea shore of Sorathwad he saw the people of Sorathwad looting and running away with silver bars to their residence. As per his belief these silver bars were also belonging to Naran Patel. After the silver bars were so looted he had came to know the real name of the vessel 'Allah Hafiz' as 'Chanchalprasad' and that these silver bars were brought from abroad by the vessel which belonged to Kasam Adam. He admitted that he was involved in a customs case about 15 years back for smuggling fabrics valued at Rs. 1.5 lakhs which were seized from the vessel belonging to his father, and for that offence he was sentenced to 15 months' imprisonment with fine. In his further statement dated 19/06/1991 he admitted that he and Kasam Adam had arranged for smuggling the silver bars of which 17 were transported by tempo from Maroli. He further stated that the appellant Kanti Bhula Tandel had arranged for the crew members of the vessel.