CC Vs. SATPAL KANOJIA

JUDGEMENT

(1.) WHEN the case was called none appeared on behalf of the respondent. The notice issued to the respondent was received back with the postal remarks "Addressee Left". In these circumstances the appeal is taken up in the absence of the respondent. The brief facts of the case are as under:

(2.) A show cause notice was issued vide C. No. VIII(AP) 10/PandI/6 -B/96/ 3833 -3834 dated 23.4.1996 to Satpal Singh Kanojia and to Kartar Singh, (who came to receive the passenger) calling upon them, to show cause to the Additional Commissioner (Adj.) IGI Airport, New Delhi as to why the goods under seizure valued at Rs. 2,85,000/ - should not be confiscated under Section 111(d) and 111(1) of the Customs Act, 1962 and also why the goods i.e. colour television and RCR used for concealing the goods under seizure should not be confiscated under Section 118/119 of Act ibid and as to why the penalty should not be imposed upon them under Section 112 of the Customs Act, 1962.

(3.) AFTER adjudication the Deputy Commissioner of Customs order the absolute confiscation of the seized goods under 111(d) and 111(1) of the Customs Act. The Deputy Commissioner also ordered the confiscation of Colour T.V. set and Radio Cassette Recorder used for concealing under Section 118 and 119 of the Customs Act. A personal penalty of Rs. 20,000/ - was imposed on the respondent.