ASHOK KUMAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal filed against the order of the jurisdictional Commissioner of Customs, the appellant challenges the penalty of Rs. 5 Lakhs imposed on him under Section 112 (b) of the Customs Act.

(2.) Examined the records and heard both sides.

(3.) The incident which has led to these proceedings occurred on 11.4.98.9 HDPE bags containing goods consigned by various parties were being carried from the appellant's premises to the domestic terminal of the Delhi Airport. The goods were in a vehicle hired by the appellant for his courier service. The appellant had another partner namely Sabir Ali in the courier -firm. The vehicle was intercepted near the Airport by the officers of Customs. The bags were opened and the contents examined. It was found on examination that foreign origin computer parts, photographic cameras, cellphones and batteries thereof and watch movements were the contents of the bags. All the goods were seized by the officers believing that the goods were liable to confiscation. The vehicle was also seized. Statements of numerous persons were recorded, who included the appellant, his partner Sabir All, the driver of the vehicle and a few persons who loaded the goods onto the vehicle. On the basis of the investigative results, show -cause notices were issued. In the show -cause notice issued to the appellant the department proposed to impose penalty on him under Section 112 (b) of the Customs Act, alleging that he dealt with goods which were allegedly liable to confiscation under Section 111 (d) of the Customs Act. The proposal was contested. In adjudication of the dispute, the Commissioner imposed a penalty of Rs. 5 Lakhs on the appellant as already noted, apart from absolutely confiscating the seized goods under Section 111 (d) of the Act. Hence the present appeal.