ASSISTANT COMMISSIONER OF CUSTOMS MARINE AND PREVENTIVE WING, EVEREST HOUSE, MARINE LINES, MUMBAI Vs. MOHAMMED SULTAN ABDUL REHMAN MAPARI

JUDGEMENT

(1.) Assistant Commissioner of Customs, Marine and Preventive Wing, Bombay has preferred this Appeal against the judgment and order dated 11th October, 1999 passed by the Additional Collector of Customs, 8th Court, Esplanade, Mumbai in C.C. No. 15/CW/88 whereby the accused nos. 1 and 3 were acquitted of the offences punishable under Section 135(1)(a) and 135(1)(b) of the Customs Act, 1962 and 5 of the Imports Exports (Control) Act, 1947 read with Sections 34 and 120-B of the Indian Penal Code.

(2.) It appears from the record that the case of original accused no.2 was then separated. It also appears from the record that, in terms of the order dated 9th October, 2015 passed by Hon'ble Dr. Shalini PhansalkarJoshi, J, Appeal stood abated against respondent no.2.

(3.) It is the complainant's case that, accused no.1 imported goods of foreign origin at the instance of accused no.2 under the Transfer of Residence (T & R) facility. The complainant, however, found that, though the said goods landed in India, none came forwarded to claim the said goods. That while carrying out the investigation in another case of contraband goods, the Officers of Marine and Preventive (Wing) of Customs located two containers which had come on the ship, Lakoti Express Voy No.25E. One of these containers among other packages contained seven packages having marking "MAPARI BOMBAY". All these packages were booked at Dubai in the name of accused nos.1 and 2. Among these goods, were electrical items like Refrigerator, Air-Conditioner etc. which according to the complainant were absolutely brand new and were not used items. The total value of the goods recovered from the said unclaimed packages was Rs. 7,81,540/-. Since all the goods constituted contraband and no one came forwarded to claim the said goods, the same were seized by Officer, S.B. Karmalkar in the reasonable belief that, they were smuggled into India and as such liable for confiscation under the Customs Act, 1962.