SHRI SUNIL BEHL Vs. CCE, NEW DELHI

JUDGEMENT

(1.) THIS stay application arises out of appeal No.C/81/2001 -NB filed by the appellant against the impugned order in original dated 24.11.2000 passed by the Commissioner of Customs (G), New Delhi vide which he had ordered confiscation of the goods seized from his premises valued at Rs.4,93,80,856/ - for violation of the provisions of Section 111(d) read with Section 11 of the Customs Act with option to get the goods redeemed on payment of the redemption fine equal to the value of the goods and imposed penalty of Rs.3 crore on him.

(2.) THE proceedings were drawn against the appellant under Section 124 of the Customs Act for confiscation of the miscellaneous goods of foreign origin, namely, crystal items, wall photo frames, crockery and cutlery electronic etc. imported in violation of the provisions of Section 111(d) of the Act. All the goods were seized from his residential premies at Faridabad in the presence of his wife Savita Behl and two independent witnesses in joint operation by the staff of Haryana Police and Income Tax Department. On demand by the Customs Officers the appellant could not produce any evidence documentary or otherwise, showing lawful possession/control of all those goods which were of foreign origin. The recovery of the goods was admitted by him in his statement dated 15.5.99 tendered under Section 108 of the Customs Act. He, however, alleged that he was an architect and his annual income was about Rs.20 lakhs per annum. Besides the imported goods, 45 bottles of foreign liquor were also recovered from his premises and those were taken into possession by the Haryana Police as he failed to produce any document for lawful possession of the same. The business premises of the appellant was also searched in a follow -up on 16.5.99 but nothing incriminating was found.

(3.) THE Commissioner through the impugned order directed the confiscation of the goods and also imposed penalty on the appellant as detailed above.