9911796707
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Issues:
Confiscation of seized goods, imposition of penalty, violation of principles of natural justice, burden of proof on appellants, joint inspection, compliance with Customs Act. Confiscation of Seized Goods: The case involved the confiscation of goods seized under Section 110 of the Customs Act, 1962, due to a reasonable belief that they were illegally imported. The goods, including stereo cassette recorders, car stereos, wall clocks, and calculators of foreign origin, were valued at Rs. 3,26,830. The appellants claimed to have purchased these goods from Lajpat Rai Market, Delhi, for resale in Asansol. The Customs officers found foreign markings on the goods and the appellants failed to provide evidence of licit acquisition. The Tribunal upheld the confiscation based on the officers' reasonable belief and the failure of the appellants to prove otherwise. Imposition of Penalty: In addition to confiscation, a penalty of Rs. 10,000 was imposed on each appellant under Section 112 of the Customs Act, 1962, for involvement in the transportation of smuggled goods. The Tribunal justified the penalty, considering the appellants' association with the seized goods and their failure to prove lawful possession. However, the penalties were reduced to Rs. 7,500 each, maintaining the imposition but adjusting the amount. Violation of Principles of Natural Justice: The appellants argued a violation of natural justice due to the alleged lack of opportunity to present further evidence before the impugned order was passed. The Tribunal rejected this claim, emphasizing that a joint inspection was conducted in the presence of the appellants' consultant, providing an opportunity to address the issues. The presence of the consultant during the inspection was deemed sufficient compliance with natural justice principles. Burden of Proof on Appellants: The burden of proof shifted to the appellants to demonstrate that the seized goods were not smuggled. Despite producing documents, the appellants failed to establish a lawful connection between the goods and the purchased items from various shops. The Tribunal held that the burden was not discharged by the appellants, leading to the affirmation of the confiscation and penalty. Joint Inspection and Compliance with Customs Act: A joint inspection of the goods was conducted, revealing that some items were of Japanese origin and packed in foreign cartons. The recorded cassettes and Citizen Quartz clocks were returned to the appellants, while other goods were confirmed to be of foreign origin. The Tribunal found the joint inspection sufficient and compliant with the Customs Act, rejecting claims of natural justice violation. The decision upheld the confiscation and penalty, concluding that the appellants failed to prove the goods were not smuggled, justifying the enforcement actions taken.
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