RAJESH EXPORTS LTD. Vs. COMMISSIONER OF CUS., BANGALORE

JUDGEMENT

(1.) THESE two appeals are filed against a common order, confiscating under Section 111(d) of the Customs Act gold jewellery weighing 12400 grams (approx) received at Bangalore Air Cargo Complex vide air -way bill No. 057 -JKF -5737 -9103 on 8 -6 -1999 through Air -France cargo from Newyork describing the goods as Indian made gold. The consignee was M/s. Rajesh Exports Ltd., Bangalore (hereinafter referred to as REL) and the goods had been sent by M/s. Rajesh Imports Inc., Newyork (hereinafter referred to as RII). The penalty of Rs. 10 lakhs on REL and Rs. 2 lakhs on RII under Section 112(a) was also imposed, as it was found that REL had concerned themselves in dealing with the imported gold which they knew or had reasons to believe was liable for confiscation and also for obstructing departmental officers from discharging their duties on RII for having abetted REL and also having concerned themselves in dealing with goods which they knew or had reasons to believe to be liable for confiscation.

(2.) WE have heard learned Advocate Shri Lakshmi Narayan for the appellants and Smt. Radha Arun learned SDR for the Revenue and after considering the submissions made and the material on record find :

(3.) IN view of our findings we set aside the order of confiscation under Section 111(d) and penalties under Section 112(a) and allow the re -shipment of the goods as desired by the owners as per law. Appeals allowed accordingly.