PEERU LAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) BRIEFLY stated facts of this case are as follows :

(2.) THE appellant herein desires the matter to be decided on the basis of available records on merits. Accordingly, I have heard the learned JDR, Shri T.A. Arunachalam in support of the Revenue's case. I have also gone through the appeal memo of the appellant herein. First point taken by him is regarding violation of the principle of natural justice. I do not find any substance in the said plea in view of the aforesaid observations of the adjudicating authority. The next point taken by the appellant is that the seizure of the goods has been made only 20 kms. away from Jodhpur and goods were going to Phalodi. I observe that no such case was made out by the appellant at the time of adjudication of the case. Therefore, these pleas of fact now taken by him before the lower appellate authority were rightly discarded by the said authority. The adjudication was made by the Assistant Commissioner on the basis of the confessional statement of the appellant along with the statements of the three occupants of the jeep. The four statements corroborate one another which clearly indicate that the liquor was attempted to be exported to Pakistan. In the face of the evidence on record and in the absence of any reply from the appellant, the conclusion arrived at by the original authority as also by the lower appellate authority cannot be challenged at this stage. Statements also bring out the fact that the appellant was concerned in attempting to export the goods. Penalty has also, therefore, been rightly imposed on the appellant.

(3.) IN view of the foregoing discussion. I do not find any substance in the appeal before me.