9911796707
TMI Blog1988 (2) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... Acting on the tip of officers of the Customs Preventive, Delhi searched the business premises of the appellant on 18/19.12.1984 and as a result of search synthetic fabrics of foreign origin as well as of Indian origin were found lying in loose condition in their godown. The imported fabrics were segregated from the Indian goods. Shri K.C.S. Nair, the Authorised Signatory of the firm requested for time to produce the documents. Accordingly the synthetic fabrics of foreign origin were detained under a proper panchnama prepared on the spot. Subsequently on 22.12.1984 the appellant submitted photo-copies of some Bill of Entries, Import Licence and Challans but on scrutiny of these documents the stock in hand could not be properly co-related wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aking the actual measurement while issuing the synthetic fabrics for specific job etc. The adjudicating authority accepted this explanation. However, on his own admission it was found that the appellants have violated the provisions of Chapter IV-A of the Customs Act, 1962. Consequently the adjudicating authority ordered for the confiscation of the seized goods giving an option to redeem the same on payment of redemption fine of Rs. 1,37,650/-. The Adjudicating authority also imposed a personal penalty of Rs. 12,350/- upon the appellant. Hence the present appeal. 3. We have heard Shri H. L. Kapoor, learned counsel for the appellant and Shri D. K. Saha, learned J.D.R. for the respondent. 4. Shri H. L. Kapoor, learned counsel for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 and it was inserted only by Act 12 of 1969 consequent on large scale of smuggling of silver out of country and various consumer articles smuggled into the country since it was felt necessary to make provisions to deal effectively with such cases. In the instant case the violation of provisions of Chapter IV-A is admitted to the appellants and their lame excuse that they were not aware that they were required to comply with the said provisions is of no avail. In the case of Manohar Lal T. Punjabi v. Addl. Collector of Customs - 1985 (21) E.L.T. 154 it was held that even the validly imported notified goods become liable to confiscation for violating the provisions of Chapter IV-A, however absolute confiscation is not justified in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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