ABC ROADWAYS Vs. COMMISSIONER OF CUSTOMS, NEW DELHI

JUDGEMENT

(1.) THIS appeal has been preferred by the appellants against the impugned order -in -original of the Commissioner of Customs dated 2 -2 -2001 vide which he had ordered absolute confiscation of the goods valued at Rs. 1,50,11,900/ - and imposed penalty of Rs. 10 lakhs on the appellants.

(2.) THE facts leading to the filing of the present appeal may briefly be stated as under :

(3.) ON the other hand, the learned SDK has reiterated the correctness of the impugned order of the Commissioner and contended that the facts and circumstances brought on record are sufficient to prove the knowledge of the appellants about the smuggled character of the impugned goods. The confiscation of the goods has been made as the goods carried foreign mark and neither appellants nor the alleged consignors/consignees of the goods had come forward to claim the same on the strength of any valid/legal document regarding their acquisition.