COMMISSIONER OF CUSTOMS Vs. PRAFUL D. SANGHVI

JUDGEMENT

(1.) On 25.4.95 the Customs Officers searched the shop premises of M/s. Dipchand T. Sanghavi situated at 9, Atmaram Merchant Road, Bhuleshwar, Mumbai -2 and since Shri Praful D.Sanghavi partner of the firm was not able to produce any document showing legal importation and possession of crockeries and glassware of foreign origin valued at Rs. 28,835/ - and Rs. 2,93,915/ - respectively, the above goods were seized in the reasonable belief that the same were liable to confiscation. The statement of the respondent was recorded under Sec. 108 of the Customs Act, 1962 in which he stated that goods of foreign origin were purchased from different persons who came to the shop like Anil but he did not know the name s and addresses of other such persons and that he was not able to produce any bill or documents showing the purchase of the foreign goods. In the statement recorded on 27.4.95, he stated that 4 dinner sets of 52 pieces were brought by a porter as per the order placed by his son and goods of foreign origin brought by Shri Ramzan Ali on 25.4.95 was sent by Shri Anil from Crawford Market and he would produce Shri Anil before the Customs authorities when he takes payment of the goods. He also stated that in addition to the crockeries sent by Shri Anil, he received crockeries of foreign origin from 4 more persons and received receipts after 3 or 4 days. He produced baggage receipts which were not found to relate to the goods seized. Show cause notices were issued to the firm and to the respondent which were adjudicated by the Addl. Commissioner of Customs ordering absolute confiscation of the goods and imposing penalty of Rs. 50,000/ - each on the firm and its partner. The Commissioner (Appeals) set aside the Order -in -Original holding that the adjudicating authority had accepted that the goods in question were cleared as per Baggage Rules and Customes duty was paid thereon. Hence, this appeal from the Revenue.