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TMI Blog1987 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... attache case said to be belonging to Man Singh. Some wearing apparel and documents belonging to Man Singh were also found in the said attache case. The documents showed that Man Singh was residing at the premises searched. Ram Charan stated that the seized goods belonged to Man Singh and that he alone could account for the goods. The matter was adjudicated by the Assistant Collector of Customs, who noted that the watches had been recovered from the attache case belonging to Man Singh, who was at large, and who, despite summons issued to him on four different dates, failed to make an appearance. This was considered an evidence of his guilty mind. The Assistant Collector confiscated absolutely the seized watches and also imposed a personal pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the possession of Ram Charan. Ram Charan named another person only to save his own skin. 3. The learned Advocate has cited the following case law in his favour: 1. February 1987 E.L.T. 504 - Shshmal M. Jain v. C.C.E., Bangalore. 2. 1982 E.L.T. 82 (CBEC) - Central Board of Excise and Customs. In Re: Chander Shekhar, New Delhi. 3. Order Nos. A-358 to 361/85-NRB - Shri Sharif Ahmed v. C.C., New Delhi. 4. AIR 1964 SC 1184 - Haricharan Kurmi v. State of Bihar. 4. Shri S.C. Puri, requests as an alternative plea, for reduction of penalty urging two grounds. Firstly, that the value of the watches under seizure is only Rs. 7,000/- and secondly, that the appellant is a poor man with an income of Rs. 600/- per month. 5. Shri S. Krish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n his appearance before the lower authorities. As per the record it is established that appellant was not available at the address to which the said summons were sent. Appellant submits that he was away to his village where he was compelled to remain due to family circumstances. Appellant will have to be given the benefit of doubt in the absence of any other evidence to the contrary and failure to respond to the summons, which he had not even received cannot, in the absence of any other evidence, be held to be an evidence of mens rea, as done by the lower authorities. 8. I have also seen the case law cited by the learned Advocate, the ratio of these decisions undoubtedly are in favour of the appellant. 9. The orders of lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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