KIRPAL SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed by the appellant against the order dated 24 -7 -1998 passed by the Commissioner (Appeals) vide which he rejected the appeal of the appellant against the order -in -original dated 8 -6 -1998 of the Assistant Commissioner, Customs imposing penalty of Rs. 3000/ - on him under Section 112 of the Customs Act.

(2.) FACTS giving rise to this appeal may briefly be summed up as un -der: -

(3.) ON 18 -4 -1997 on receipt of specific information the Customs Officers of Nepalganj Road, intercepted a UPSRTG Bus No. UP 25 7505 at Nanpara Lakhimpur Road. On conducting search of the bus, a secret cavity near the left side of the entry door of the bus covered with a wooden box was discovered. The driver of the bus was asked to remove the wooden box and on opening the said cavity it was found to contain one bag. That bag was taken out and it contained foreign origin ring buttons. The owner of that bag was also present there and he along with the conductor and the driver of the bus, was brought to the office and there they all disclosed their identity. The driver disclosed his name as Sabahat Hussain while the conductor, the appellant disclosed his name as Kirpal Singh and the owner of the contraband recovered, disclosed his name as Surendra Kumar. Their statements were recovered, wherein driver and conductor admitted the recovery of the bag containing foreign origin goods from the bus. The onwer of the goods also admitted that he was carrying the same in the bus.