DEGA JANARDHANA REDDY Vs. CCE AND C

JUDGEMENT

(1.) THIS appeal has been filed by one Shri Dega Janardhana Reddy. On 6.9.1996 at about 1000 hours the officers visited the shop i.e. M/s. Satya's Customs Notified shop, Trunk Road, Nellore (hereinafter referred to as "the shop") on a reasonable belief on the basis of the intelligence gathered that illicitly imported goods of foreign origin are stored, openly displaced (sic -displayed) and are being offered for sale therein and conducted operation and seized the goods of foreign origin referred to in the mahazar valued at Rs. 91,215/ -. The matter was enquired into and thereafter show cause notice was issued to the appellant, viz. Dega Janardhana Reddy, who was the proprietor of the shop. The matter was heard and thereafter adjudicated by the Dy. Commissioner, Central Excise & Customs, Guntur who ordered confiscation of the seized goods valued at Rs. 91,215/ - under Section 111(d) of the Customs Act, 1962 and gave an option to redeem the same on payment of fine of Rs, 15,000/ -and on payment of duty liable to be paid on the seized goods within a month of the receipt of the order. He also imposed penalty of Rs. 5,000/ - on the appellant.

(2.) IN appeal, the Commissioner (Appeals) found no force in the argument advanced by the appellant and was inclined to agree with the findings of the Deputy Commissioner which according to him are quite detailed, elaborate and reasonable. He did not find any infirmity in the order passed by the Deputy Commissioner which was correct both on facts and in law and he held that the various case laws cited by the appellant have got no relevance as the facts are distinguishable. He sustained the order of the lower authority and rejected the appeal. The present appeal has been filed on the following grounds:

(3.) WE have heard Shri R. Kesavan, learned Consultant for the appellant and Shri Section Sudarsan, learned DR for the department and after considering the submissions we find that: