INDERJIT SINGH BAWAJA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant filed this appeal against the order -in -original passed by the Commissioner of Customs. In the impugned order, a penalty of Rs. 5 lakh was imposed on the appellant under Section 112 (b) of the Customs Act.

(2.) LD . D.R., appearing on behalf of the revenue, submits that the goods were recovered from the possession of the appellants. He has not produced any evidence to show that the goods were illegally imported in India. Therefore, the goods are liable for confiscation and penalty was rightly imposed on the appellant. He, therefore, submits that the appeal be dismissed.

(3.) HEARD both sides.