J.S. ANAND Vs. CC

JUDGEMENT

(1.) THE above captioned appeals have been preferred by the appellants against the common Order -in -original dated 18.4.2001 passed by the Commissioner of Customs vide which he had imposed penalty of different amounts, on them under Section 112(b) of the Customs Act.

(2.) THE facts giving rise to these appeals may briefly be stated as under: On the basis of specific intelligence, the officers of the DRI intercepted two tempoes loaded with goods, in front of godown -cum -residence located at Vikas Nagar. Appellant Dhiraj Singh was present at the spot at that time holding mobile in his hand. The two tempoes were found loaded with ball bearings with markings of foreign origin. The search of the godown was also taken and from there also ball bearings of foreign origin were recovered. The tempoes and the ball bearings were taken to the office of the DRI where panchnama was drawn bearing the date 2.5.98. On the way to DRI office, from the godown, Attar Pal Singh appellant was also taken along while he was found standing near his car. He was identified by Dhiraj Singh, appellant.

(3.) ON 2.5.98, the officers of the DRI also raided another godown located in House No.496, Parmanand Colony, Delhi, owned by one Inderjit Singh who was also present there. On conducting search of that premises, ball bearings of foreign origin were also recorded and those were seized through panchnama, as Inderjit Singh could not produce any document regarding legal acquisition of the same.