PRAKASH KUMAR JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution of India.

(2.) THE petitioner's grievance at the time when the petition was filed was that the authorities under the Customs Act had failed to release the goods, which were ordered to be released by the Commissioner (Appeals), Central Excise and Customs, in the appeal filed by the petitioner against the order of confiscation passed by the Additional Collector, Customs (Preventive), Gujarat.

(3.) AFTER considering the facts and circumstances of the case and different explanations offered by the petitioner from time to time, the Additional Collector, Customs, came to the conclusion that the petitioner was dealing in the sale of foreign goods and had produced receipts through sources known to him which he kept back at the initial stage when he gave telephone number of a fictitious person, ostensibly to mislead the authorities so that they cannot reach the source of the goods. He came to the conclusion that although the goods are neither notified nor falling under Section 123, they had not been bona fide acquired by the petitioner in a lawful way, but were part of clandestine activity to bring in goods of foreign origin without payment of duty and dispose of them through persons like the petitioner. He, therefore, came to the conclusion that the goods were liable to confiscation and, by his order dated 23 -3 -1995, ordered confiscation of the goods seized under Panchnama dated 8 -10 -1994 under Section 111(d) of the Customs Act, 1962 and imposed a personal penalty of Rs. 10,000/ - on the petitioner under Section 112(a)(b) of the Customs Act.