BANARASI LAL Vs. CC

JUDGEMENT

(1.) IN this appeal filed by Shri Banarasi Lal, 296 pieces of Winchester disc drives valued Rs. 31,60,000/ - had been absolutely confiscated and after taking a lenient view in the matter, a penalty of Rs. 1,000/ -had been imposed on Shri Banarasi Lal under Section 112(a) of the Customs Act, 1962. It was alleged in the show cause notice that Shri Banarasi Lal had tampered with the labels on the packages imported so as to facilitate clandestine and surreptitious removal of those packages from the Cargo Complex. It was found that no bill of entry had been filed with regard to the consignments in question and it was also found that importers' firm was not in existence and the address given at the Airway Bill was incomplete and fictitious. Shri Banarasi Lal in his statement recorded under Section 108 of the Customs Act, 1962 had admitted that he had tampered with the labels for consideration of Rs. 2,000/ -.

(2.) SHRI Banarasi Lal appearing in person submitted that he had been falsely implicated in the case and a number of agencies operate in the area and anyone might have tampered with the labels. He further submitted that his statement was recorded in duress and due to his illiteracy he could not retract the same.

(3.) APPEARING for the Revenue, Shri D.K. Nayyar, JDR submitted that the action of the present appellant was a part of a conspiracy wherein the contraband goods have been smuggled into the country and were sought to be smuggled by fictitious firms and that Shri Banarasi Lal had abeted in the act of smuggling. He also referred to the voluntary statement of Shri Banarasi Lal, wherein he had accepted his role in tampering with the documents and that a lenient view has already been taken by the adjudicating authority.