9911796707
TMI Blog1987 (5) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, disposed of by a single order. 2. On 18-5-1983, on the basis of prior information, at about 5.00 P.M. the D.R.I. officers of Madras and the Superintendent of Central Excise, Customs Division, Cuddalore, searched the premises in the occupation of appellant M/s. Rajathi Agencies at Cuddalore and recovered a total quantity of 23,375 Nos. of tanned snake skins valued at Rs. 5,84,375/-. The snake skins (hereinafter referred to as the goods ) were kept concealed under empty gunny bundles. Therefore, the authorities on a reasonable belief that they were meant for illegal export, effected seizure of the same under a mahazar as per law. The authorities also recorded statements from Kannan and others such as Palani, the godown keeper, P. Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original statement, confessional in nature, has no evidentiary value. The learned Counsel also submitted that the term export or attempted export would indicate actual attempt being made when goods are in the process of being exported and mere recovery of goods in stationary condition would not come within the mischief and ambit of the expression of either export or attempted export to be liable for confiscation in terms of Section 113(d). It was further urged that the very seizure by the Customs authorities of the goods is without jurisdiction inasmuch as the goods were not in the Customs area in terms of Section 111(d). 4. The learned Senior D.R. contended that the inculpatory statement of Kannan and others such as Palani, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncies receive goods either for temporary custody or for storage prior to export and is an organisation having branches at Nagapattinam and Madras, besides Cuddalore office. The statement of appellant, Kannan clearly shows that a muslim came from Madras and handed over a railway parcel receipt saying that Shri Murugesan of M/s. Rajathi Agencies, Madras, sent him and asked him to take delivery of the parcels and accordingly one Sambandam, who is working as an office boy, took delivery of the same and kept it alongwith 7 other bundles which had come earlier. Kannan has further stated that the said muslim requested for concealment of the bundles since they contained tanned snake skins and, therefore, the goods were concealed with the help of Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le in law nor sustainable on facts of this case. The various circumstances referred to above would bear ample testimony to the case of the Department that the goods were brought and kept concealed in the godown of Rajathi Agencies for an eventual illegal export. Likewise, the plea of the learned counsel that inasmuch as the mahazar witnesses turned hostile the adjudicating authority should have rejected the case of recovery and possession of the goods from Rajathi Agencies is without substance. The learned counsel himself has admitted the recovery from the premises of M/s. Rajathi Agencies and I have also set out the circumstance imputing knowledge of the same to M/s. Rajathi Agencies. I do not find any substance in the plea of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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