JASMINE BHOGILAL SHAH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THESE are four appeals filed by S/Shri Jasmine Bhogilal Shah (J.B. Shah), Yashpal Wadhera, Pramod Kumar Pahwa and Mukesh Kumar Sethi against Order -in -Original dated 30 -9 -1997 passed by the Commissioner of Customs, New Delhi. The impugned order directed confiscation of seized goods of foreign origin collectively valued at Rs. 14,10,000/ - under Section lll(d) of the Customs Act, 1962 as also absolute confiscation of two trucks under Section 115 thereof apart from imposing penalties under Section 112, among others, on the four appellants before us. The following are the amounts of penalties against the four appellants -

(2.) ALL the appellants have challenged the penalties imposed on them respectively. Since the appeals arise from a common impugned order and the facts are common, the appeals were taken up together for hearing and are being disposed of by this common order.

(3.) WE have heard Shri S.S. Sindhi and Shri Deepak Dhingra, Advocates for Shri J.B. Shah, Shri N. Malhotra, Advocate for Shri Yashpal Wadhera, and Shri Akshay Anand, Advocate for Pramod Kumar Pahawa and Mukesh Sethi.