MEHTRONICS ENTERPRISES Vs. COMMISSIONER OF CUSTOMS (PREV.)

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Appellant filed this Appeal against the impugned Order passed by Commissioner of Customs (Prev.), West Bengal, Kolkata, whereby the goods worth Rs. 1,16,189.00 claimed by the Appellant were held to be liable for confiscation on the ground that the same were smuggled in nature and penalty of Rs. 10,000.00 was imposed on the Appellant.

(3.) REVENUE also filed a Written Submission and submitted that the goods were seized on 25.06.2008 and the Appellant claimed the goods on 18.12.2008, i.e. after a lapse of six months. The contention is that in case the Appellant is the owner of the goods, the claim should be made just after seizure of the goods. The Revenue also submitted that in case the goods were (Sic) imported into India, the same are liable for confiscation, as the same were also utilized for concealment of other smuggled goods.