SHAFIQUR REHMAN Vs. CC

JUDGEMENT

(1.) Appellant filed this appeal against the order -in -appeal passed by the Commissioner (Appeals).

(2.) Brief facts of the case are that officers of Customs Department seized the goods of foreign origin i.e. torches. The appellant, who is claimant of the goods, made a statement under Section 108 of the Customs Act that the consignment was sent to him for sale in the market on commission basis by one Shri Gopan Singh and has to receive rupee one per torch for selling these goods in Delhi. The goods, in question, are smuggled through Burma border. The adjudicating authority, after issuing the show cause notice to the appellant, confiscated the goods and allowed the same on payment of redemption fine of Rs. 15,000.00 and imposed a penalty of Rs. 10,000.00 on the appellant,

(3.) The contention of the appellant is that certain cigarettes were also taken into possession alongwith these torches and separate proceedings were initiated in respect of cigarettes, in question, and the Tribunal, vide Final Order No. VIII(H.Qrs.)10/A&R/47/93/16558 dated 7.7.99 set aside the order of confiscation and imposed penalty on the ground that the marking on cigarettes does not, in any manner, indicate that cigarettes were of foreign origin.