B C HARIHARAN Vs. CEGAT, MADRAS

JUDGEMENT

(1.) This writ petition is filed for the issuance of writ or certiorarified mandamus calling for the records in C/141/95 dated 8-11-1996 on the file of the first respondent, partly confirming the order No. 14/94 (Collector) dated 19-12-1994 on the file of the second respondent, quash the same and direct the first respondent herein to release the confiscated 6 silver ingots weighing 192.017 kgs valued at Rs. 10,67,690/- under Order No. 14/94 (Collector) dated 19-12-1994 on the file of the second respondent.

(2.) The precise case of the petitioner is that the petitioner's residential premises was searched by the respondents on 14-3-1993 and six gunny bags containing silver ingots of foreign origin approximately weighing 30 kgs each, were seized from the kitchen. The petitioner sought to justify his possession by producing two baggage receipts issued by Calicut Airport bearing Nos. 13688/11-3-93, which was in the name or C. Unnenkutty and 13638/13-3- 93, which was in the name or Yahuttuy Chandrathi. However, the silver ingots did not tally with the description round in the baggage receipts. Therefore, on reasonable belief that those silver ingots were smuggled into the country, they were seized. Thereafter, the matter was adjudicated by following due process of law and ultimately the second respondent passed an order of total confiscation of the goods apart from imposing penalty in a sum of Rs. 1.00 lakh. That has been carried on appeal to the first respondent. The first respondent confirmed the total confiscation order, however, reduced the penalty to Rs. 50,000/-. The correctness of the said order is canvassed before this Court by filing this writ petition.

(3.) Learned counsel for the petitioner places reliance on the judgments of various Tribunals in the cases of Gundesh Raju V/s. Commissioner of Customs, Bangalore,1998 98 ELT 121; Hiralal Bhagat V/s. Commissioner of Customs, Patna, 2003 154 ELT 124; and Ram Kumar Agarwal V/s. Commissioner of Customs, 2003 160 ELT 186 to contend that in view of the liberalisation policy of the Central Government with regard to importation of gold and silver, the total confiscation is uncalled for. The liberalisation policy has been adopted from the year 1992-93 onwards. This is a case on which the petitioner was found in possession of the ingots, which were recovered in the year 1993. Hence, same treatment, which has been given to the petitioners in the above referred to cases, has to be given to this petitioner as well.