ANIL HANS Vs. CC

JUDGEMENT

(1.) THE appellants herein are aggrieved by the order of the Commissioner of Customs, New Delhi who has confiscated Maruti Car No. DBG -1901 (valued at Rs. 1 lakh) belonging to the appellants, from which computer parts of foreign origin valued at approximately Rs. 11 lakhs were recovered on 25.4.1996, with option to redeem the same on payment of a fine of Rs. 75,000/ - and imposed a penalty of Rs. 2 lakhs on appellant No. 1 and Rs. 3 lakhs on appellant No. 2.

(2.) THE brief facts of the case are that on 25.4.1996, DRI officer searched the residence of one Sushil Kumar Verma at Vivek Vihar, Delhi, but nothing incriminating was recovered therefrom. After the completion of the search, Sushil Verma was interrogated about one white Ambassador car bearing Registration No. RSR -6009, which was found parked in the precincts of his residence and he stated that this car was sent to him on the same day by one Narain Agarwal of Shanti Vihar, Delhi and that the car driven by Vinod Kumar reached his house at about 12 noon. Vinod Kumar was also present at the spot. Both Sushil Verma and Vinod Kumar admitted that smuggled computer parts were concealed in a secret cavity in the car and Sushil Verma further stated that one Sushil Gupta and Anil Hans would be reaching his residence in a Maruti car to take delivery of the consignment concealed in the Ambassador car. The car was brought to the DRI officers and its search resulted in recovery of 100 pieces of hard disc drives (computer parts of Seagate make) made in China valued at approximately Rs. 6.9 lakhs, from two secret cavities in the hollow portion behind the head light of the car. The goods were seized under the reasonable belief that they were smuggled and hence liable to confiscation under Section 111 of the Customs Act, since neither Sushil Verma nor Vinod Kumar produced any evidence for lawful import/acquisition, etc. and the Maruti car was also seized. The search of the residential premises of Anil Hans at Ashok Vihar resulted in recovery of computer parts of foreign origin valued at Rs. 10,900/ - and search of business premises of Sushil Gupta in Nehru Place resulted in recovery of computer parts of foreign origin valued at approximately Rs. 1.35 lakhs. These goods were also seized by the Customs Officers. Statement of Sushil Verma was recorded under Section 108 of the Customs Act, 1962 on 25.4.1996 and 26.4.1996 in which he stated that he had met one Narain Agarwal who was dealing in computer parts in Kathmandu, Nepal, that Narain Agarwal told him that the appellants had already been engaged by him to sell computer parts, that he (Sushil Verma) and Narain Agarwal agreed that the goods smuggled from Nepal would be delivered at his residence and he would sell the goods as per Narain Agarwal's directions, that he was to get Rs. 1,500/ - from Narain Agarwal for each trip. He stated that on 23.4.1996, he received a consignment of computer parts which was handed over to Sushil Gupta and Anil Hans on 24.4.1996, that on 25.4.1996, Narain Agarwal telephoned to inform him that a consignment of 100 pieces of hard disc drive was reaching his residence in Ambassador car No. RSR 6009 and that he informed both the appellants to take the goods from his residence at about 2 O clock, and that Vinod Kumar reached there with Ambassador car and told him that the computer parts were concealed in the cavities behind the head light. The driver of the Ambassador car corroborated the statement of Sushil Verma in respect of goods seized from the Ambassador car. Statement of both the appellants were recorded in which they corroborated with the statement of Sushil Verma. Sushil Gupta also stated that the goods recovered from the Maruti car on 25.4.1996 were the same computer parts which he and Anil Hans had lifted from Sushil Verma's residence on 24.4.1996 and that the ledger recovered from the Maruti car contained details of sale and purchase of smuggled computer parts.

(3.) ON the basis of the above investigation, the Department was of the view that the appellants had contravened the provisions of Notification 9/96 -Cus. dated 22.1.1996 which prohibits import from Nepal to India of goods which have been exported to Nepal from countries other than India, thereby rendering the goods liable to confiscation and the appellants liable to penalty; accordingly, show cause notices proposing confiscation of the goods and proposing penal action were issued to Narain Agarwal, Sushil Verma, Sushil Gupta, Anil Hans, Vinod Kumar and one more person. The notice was adjudicated by the Commissioner of Customs who has absolutely confiscated the computer parts seized from both the cars as well as from the residence of Anil Hans and the office of Sushil Gupta, absolutely confiscated the Ambassador car, confiscated Maruti car with option to redeem and imposed penalties on all the noticees.