W. RAJEN SINGH Vs. COMMISSIONER OF CUSTOMS, SHILLONG

JUDGEMENT

(1.) AFTER dispensing with the condition of pre -deposit of penalty amount of Rs. 10,000/ -(rupees ten thousand) I take up the appeal itself for disposal with the consent of both the sides.

(2.) IT is seen that the customs officers on 26 -10 -98 seized 81 bags of onion and 4 bags of groundnuts from a truck on the reasonable belief that they were smuggled from Mayanmar. The appellant appeared before the customs officers and claimed the ownership of the goods and stated that the goods have been bought by him at More on 23 -10 -98 and the same were of Mayanmar origin. Based upon the above statement of the appellant, the Commissioner has absolutely confiscated the goods and imposed penalty upon the appellant.

(3.) I have heard Shri A.K. Singh, ld. Advocate for the appellant and Shri A.K. Mondal, ld. JDR for the Revenue.