AGHA KHAN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed by the appellant against the order -in -original 28 -2 -2002 vide which the Commissioner of Customs had ordered the confiscation of the goods (Textile fabric) and imposed penalty of Rs. 2.5 lakhs on the appellant.

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

(3.) DURING investigation, Shri Jabbar Singh's statement was recorded who disclosed that the seized goods belonged to the appellant Shri Agha Khan. Thereafter, the premises of the appellant was visited by the officers at Meena Bazar, Jama Masjid, but he was not found there. The statement of Shri Babu Singh, owner of Sri Venkateswara Cargo, was also recorded in order to know the details of the seized goods. Similarly, the statement of Shri B. Raghunathan owner of M/s. Mahara Jothi was also recorded by the officers, who disclosed that the seized goods were booked by Shri Babu Singh. M/s. Agha Fabrics vide letter dated 10 -2 -2001 claimed the goods by alleging that those have been purchased by them from M/s. Raika Impex, Pondicherry under invoice No. 47, dated 24 -11 -2000. M/s. Raika Impex also sent another letter dated 12 -1 -2001 vide which they asked M/s. Agha Fabrics for payment of the goods to them. But, Shri C. Gopiram, Proprietor of M/s. Raika Impex, Pondicherry, denied that the seized goods were imported by him. He also denied the sale of the goods to M/s. Agha Fabrics, and further stated that M/s. Agha Fabrics approached him to raise a bill in order to show that the goods under seizure were sold by him to them and that he committed mistake by issuing the bill, but he was not concerned with the goods. The appellant was summoned, but he did not appear before the officers. After completion of investigation, show cause notice was issued to the appellant as well as to Shri Kaan Singh, Proprietor of Shree Venkateswara Cargo, New Delhi; Shri Babu Singh, Proprietor of Shri Venkateswara Cargo, Chennai; M/s. Lalit Airways Pvt. Ltd.; and Shri B. Raghunathan, Proprietor of M/s. Mahara Jothi. The Commissioner after adjudication, ordered the confiscation of the goods and imposed penalty of Rs. 2,50,000/ - on the appellant, and of Rs. 10,000/ - on Shri C. Gopiram of M/s. Raika Impex, but dropped the proceedings against the other noticees, named above.