SHAFIQUR REHMAN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) BRIEFLY stated. Facts of the case relevant for disposal of this case are as follows : -

(2.) 7200 cartons, each containing 200 cigarettes, in 30 gunny bags were detained by the custom officers at Delhi Domestic Airport while they were brought from Imphal. Packages or the goods carried the following marking "Romantic brands, USA Blend". A statement was recorded from the appellant that he obtained these cigarettes from one Gopen Singh of Imphal. He gave certain telephone Nos. and address of the said Gopen Singh. On investigation by customs authorities, no such person was found to be at the given address. There were no sale invoices or purchase vouchers regarding the valid purchase of the said cigarettes. In the aforesaid facts and circumstances the customs officers had a reasonable belief that the goods were liabile to be confiscated and hence they seized the same under Section 110 of the Customs Act. Later on it appears that before the sale of the goods no sample of the said goods was retained under Section 110(1A) or (1B).

(3.) ON adjudication, the adjudicating authority has held the goods liable to confiscation. Since the goods had already been disposed of, money obtained through auction of the said goods has been appropriated. He has also imposed a penalty of Rs. 10 lakhs on the appellant herein.