ANAND BALASUBRAMANI Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS is an appeal against order -in -original dated 31 -1 -2003 passed by Commissioner of Customs, Bangalore.

(2.) A parcel containing baggage booked under Airway Bill No. 232 -9911 -9963 was received in the Air cargo complex, Bangalore in the name of a passenger Shri Anand Balasubramani, who is the appellant in this case. Even though, the parcel was supposed to be cleared by 15 -10 -2001, Shri Balasubramani did not turn up. The Customs preventive Officers located Shri Balasubramani in the premises bearing No. 42, 1st Floor, North Road, Cook Town, Bangalore - 42. The Officers found him in the above premises. The premises were searched and incriminating documents such as copy of delivery order dated 15 -10 -2001, copy of TR Challan indicating duty of Rs. 3,600/ - and Airway bill dated 11 -10 -2001 were recovered on 5 -11 -2001. A statement was recorded under Section 108 of the Customs Act, 1962, from Shri Anand Balasubramani. The Customs officers visited the Baggage section and in the presence of witnesses conducted detail examinations of the contents of the parcel booked under the above mentioned Airway Bill. The parcel contained the following items :

(3.) THE Officers seized the goods totally valued at Rs. 19,58,705/ - under Mahazar dated 16 -10 -2001 on the reasonable belief that the goods were in commercial quantity and do not qualify under bona fide Baggage Rules, 1998.