GEMINI SILK LTD. Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) AS all the four appeals arise out of the same impugned Order, a common Order is being passed. Vide the impugned Order, Silk Yarn of foreign origin valued at Rs. 21,64,000.00 has been confiscated absolutely under Section 111(d) of the Customs Act, 1962. Penalty of Rs. 1.00 lakh has been imposed on each of the four appellants.

(2.) BRIEFLY stated the facts of case are as under : -

(3.) ON the above basis, show cause notices were issued to all the parties concerned proposing confiscation of the yarn on the alleged ground that the same was illegally smuggled and imposition of penalty under the provisions of Section 112 of the Customs Act, 1962. After considering the replies of all parties concerned, the Commissioner of Central Excise, Patna did not find favour with their submissions that the seized silk yarn was legally imported by the various units and further given to Md. Sammi Alam for weaving purposes. Accordingly, he confiscated the yarn and imposed penalties as detailed above. The said Order of the Commissioner (Appeals) was impugned before us.