SANJEEV KUMAR Vs. COMMISSIONER OF CUSTOMS (P), PATNA

JUDGEMENT

(1.) VIDE the impugned order Commissioner of Customs, Patna has confiscated precious/semi -precious stones recovered from the appellants business and residential premises with an option to the appellant to redeem the same on payment of redemption fine of Rs. 2,00,000/ - (Rupees two lakh). In addition he has also imposed a personal penalty of Rs. 25,000/ - (Rupees twenty five thousand) upon the appellant under the provisions of Section 112(b) of the Customs Act, 1962.

(2.) AS per the facts on record the appellants business and residential premises were put to search on 27 -7 -2000 and various precious/semi -precious stones were recovered therefrom. Inasmuch as the appellant could not produce stock register, ledger book, cash book, the officers entertained a reasonable belief that the stones in question were of foreign origin and the same were smuggled. During the course of investigations the appellant produced certain receipts showing purchase of the stones. The Revenue conducted enquiries from the shop owner situated in Jaipur who deposed that the receipts shown to them were issued by them and the concerned stones were purchased by them from local artisans/karigars. Efforts were made to conduct enquiries from the Ahmedabad seller through DRI, Ahmedabad, but no report was received.

(3.) BASED upon the above facts show cause notice was issued to the appellant as also to the sellers of the stones proposing confiscation of the seized stones and imposition of penalties upon various persons. However, the notice was dropped in respect of the other persons but the seized stones were confiscated and the penalty imposed on the appellant. Hence the present appeal.