TAYYAB JUNUS KHATRI Vs. COMMISSIONER OF CUSTOMS (PREV.)

JUDGEMENT

(1.) These eight appeals have common facts. These are therefore taken up for disposal together.

(2.) The appeal numbers C/444/2000 and C/445/2000 are filed against the order of the Commissioner (Appeals) order No. 10/2000 -BP, dated 23 -2 -2000. The appeal numbers C/798/2000 and C/799/2000 are filed against the orders of the Commissioner (Appeals) bearing No. 37/2000, dated 27 -7 -2000. Appeals numbers C/28/2001 to C/31/2001 are filed against the order -in -original passed by the Commissioner of Customs (Preventive) bearing No. CCP/ACP/Adj/24/2000, dated 28 -2 -2000.

(3.) M/s. New Alfa is a partnership firm engaged in selling consumer goods. Mr. T.J. Khatri, Shri N.B. Shah and Shri D.B. Shah are the partners in the firm. Shri S.A. Khatri is the Manager. The shop premises were searched on 9 -7 -1999. Miscellaneous consumer goods of foreign origin totally valued at Rs. 4,67,785/ - were seized. The claim made by the partner Shri T.J. Khatri was that these goods were purchased from open market where they were freely available. It was claimed that their receipts indicated purchase thereof. The Joint Commissioner confiscated these goods permitting their redemption on payment of fine of Rs. 4,65,000/ - He also imposed penalties on T.J. Khatri of Rs. 50,000/ -. In disposing of the common appeal filed by the firm and Shri T.J. Khatri the Commissioner (Appeals) observed that while the wrist watches valued at Rs. 1,83,800/ - were notified under Section 123 of the Customs Act, 1962, the other goods were not so notified. On this observation he reduced the fine from Rs. 4,65,000/ - to Rs. 1,50,000/ - and the penalty from Rs. 50,000/ - to Rs. 15,000/ -. This order has resulted in appeals numbers C/444/2000 and C/445/2000 being filed before the Tribunal.