SHRI TEJ KARAN SETHIA Vs. CC

JUDGEMENT

(1.) THIS appeal is filed by Shri Tej Karan Sethia, proprietor of M/s. Freez Component Industries. On the basis of information, officers of Customs Preventive, New Delhi visited the office and godown premises of M/s. Freez Component Industries and searched the said premises. As a result of search of the godown, 74 Nos. of refrigerant liquefied gas cylinders of foreign origin "made in China" containing chloro di fluoro methane non flammable liquefied gas cylinders were recovered. Shri Tej Karan Sethia could not adduce evidence for legal import of these goods. Import of refrigerant liquefied gas cylinders is restricted under Exim Policy 2002 -2007. Therefore, show cause notice was issued to Shri Tej Karan Sethia for confiscation of the seized goods and imposition of penalty on him. After adjudication, the Joint Commissioner ordered for absolute confiscation of the seized cylinders under Section 111 (d) of the Customs Act and imposed a penalty of Rs. 2 Lakhs on Shri Tej Karan Sethia. The appeal filed by Shri Tej Karan Sethia before the Commissioner (Appeals) was also dismissed.

(2.) WHEN the stay application in the present appeal came up for hearing, it was intimated that Shri Tej Karan Sethia has expired on 19th July, 2005 and the death certificate issued by the MCD was produced.

(3.) ACCORDING to Rule 22 of CEGAT (Procedure) Rules 1982: