NAND KISHORE SOMANI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal is at the instance of an appellant before the Customs, Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata, and is directed against an order dated 16th September, 2004 passed by such Tribunal dismissing the appeal preferred by the appellant and upholding the order of confiscation under Sections 111(b) and 111(d) of the Customs Act, 1962 read with Section 121 of the said Act and imposition of penalty under Section 112 of the said Act. Being dissatisfied, the appellant has come up with the present appeal. The facts giving rise to filing of this appeal may be summed up thus:

(2.) Mr. Roy further submits that the alleged confession of Sahanat Ali having been subsequently retracted, the authorities below erred in law in relying upon the confession originally made by Sahanat Ali. In support of his further contention, Mr. Roy placed strong reliance upon the following decisions:

(3.) Mr. Bharadwaj, the learned Advocate appearing on behalf of the Customs authorities, however, has opposed the aforesaid contention advanced by Mr. Roy and has submitted that the Tribunal below rightly disbelieved the version of the appellant and in the case before us, the receipt produced by the appellant did not reflect the fact that those biscuits mentioned therein were really related to the seven biscuits confiscated by the customs authority. Mr. Bharadwaj further submits that there was no proper explanation of even the one of eight gold biscuits which the appellant claimed to have already transformed into ornament and in the absence of such explanation, the Tribunal below rightly disbelieved the case of the appellant. Mr. Bharadwaj further submitted that even in the receipts produced by the appellant, there was no description of the gold biscuits whereas in the seized one it is specifically mentioned that those are of PAPUA NEW GUINEA origin. Mr. Bharadwaj further submits that Narendra Sharma, the alleged purchaser from M/s. Rara Brothers Pvt. Ltd. also was not produced before the Customs authorities and the notice issued to his address came back with the endorsement not found . According to Mr. Bharadwaj, on consideration of all the aforesaid factors, the Tribunal below rightly held that the appellant could not explain lawful acquisition of those seven gold biscuits. He further prays for dismissal of the appeal.