O.P. MENDIRATTA Vs. CC

JUDGEMENT

(1.) THIS appeal arises from Order -in -Appeal No. C47/Addl/31/95 dated 24.6.1996 passed by Commissioner (Appeals), Madras. By this order has confirmed the Order -in -Original passed by the Additional Commissioner of Customs dated 19.7.1995. The Order -in -original directs absolute confiscation of 150 nos. of Printed Circuit Boards (PCB) contained in the six Air Mail Parcels valued at Rs. 4,70,000/ - under Section 111(d), (1) and (m) of the Customs Act' 62. Further, it imposes a penalty of Rs. 1,00,000/ - each on the importers Shri G. Jayamuni Rao and B. Jaimuni Rao under Section 112 of the Customs Act and penalty of Rs. 25,000/ - on the appellant who was serving as a Assistant Commissioner of Customs on the alleged allegation for misusing his official power and abetting in the smuggling of computer parts through the medium of foreign air mail parcels under Section 112 of the Customs Act. Shri G. Jayamuni Rao and B. Jaimuni Rao who have been imposed with penalty of Rs. 1 lac each have not appealed and therefore their appeals are not being decided. This appeal pertains to in so far as the allegation of misuse of official power as Assistant Commissioner of Customs (PAD) by the appellan." on the allegation that he has abetted in the smuggling of computer parts, fax machines, and other costly electronic goods through the medium of air mail parcels, import of which were alleged to have been arranged and monitored by the above said two persons namely Shri G. Jayamuni Rao and B. Jaimuni Rao who were alleged to be the ultimate importers. In the show cause notice, there was a specific allegation made against the inspector posted in the Foreign Post Office, Bangalore, working directly under the appellant, namely Shri R.V. S. Mani who has been absolved on the ground that the relationship between the inspector and the appellant had been that of Master and Servant, the servant always being at the mercy of the master having no choice but to obey. The Additional Commissioner absolving him observes in para 12 of the finding portion that he has taken a lenient view on the said Inspector Shri R.V. S. Mani for dancing to his master's tune and refrain from imposing any penalty on him.

(2.) THE facts of the case are that on 3.9.1991 acting on intelligence gathered the Intelligence Officer attached to Airport Sorting Office, Madras -27 examined Six registered air mail parcels which had emanated from Singapore and addressed to different persons declared to contain "Computer parts value 200" in the presence of witnesses i.e. Inspector of RMS, Airport Sorting Office, Madras -27, on suspicion that the said parcel might contain goods which had been not declared or misdeclared. On examination, the said six registered air mail parcels which had been detained even provided in the order -in -original found to contain Printed Circuit Boards as noted against each of the parcels.

(3.) AS the declarations found on the parcels as computer parts had not tallied with the contents recovered therefrom i.e. PCBs and also six registered air mail parcels did not accompany any valid documents to prove the legal importation of the PCBs and also the declared value was to be found undervalued, the 150 nos. of PCBs contained in the six air mail parcels were detained for further action under the customs law after verifying the genuineness of the address to whom the parcels had been addressed from Singapore. Preliminary investigations conducted for the verification of the genuineness of the persons concerned proved that the names and addresses of the receivers of the parcels were fictitious ones. Call memo cum show cause memo despatched to the persons concerned returned undelivered with postal remarks "Vacant Site returned to Sender". Hence, on 16.9.1991, the 150 Nos. Printed Circuit Boards (Big and Small) recovered and detained on 3.9.1991 from the above mentioned six registered air mail parcels were seized under a mahazar in the presence of witnesses on a reasonable belief that the same were attempted to be smuggled into India through air parcels by misdeclaring the contents and undervaluing the price.