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TMI Blog1988 (8) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers of the Customs, Surat, searched the house belonging to Shri Bachubhai V. Bansiwala, one of the respondents in this appeal and seized a refrigerator of Japanese origin valued at Rs. 21,000/-. The statement of Shri Bachubhai was recorded. He stated, inter alia, that his friend Shri Yogeshbhai A. Kapadia, who is another respondent in this appeal, was the owner of the said refrigerator and he had requested Shri Bachubhai to keep the refrigerator in his house. But then, Shri Kapadia had not given any customs clearance documents. He also stated that he has not resided in the house in which the refrigerator was found. 3. The statement of Shri Kapadia was recorded. He stated, among other things, that the refrigerator in question was cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gerator but allowed redemption on payment of fine of Rs. 5000/-. He further imposed a penalty of Rs. 5000/- on Shri Amarsingh and Rs. 1000/- each on Shri Yogesh as well as on Shri Bachubhai V. Bansiwala. 7. Feeling aggrieved by the order of the Assistant Collector, they preferred three appeals before the Collector (Appeals). The Collector (Appeals) allowed their appeals and set aside the order of confiscation as well as the penalties imposed on them. 8. As stated earlier, feeling aggrieved by the order of the Collector (Appeals), the Collector of Customs (Preventive), Gujarat, Ahmedabad had come up with this appeal. 9. Since there are three appeals before the Collector (Appeals) filed by three respondents herein, the Collector ought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring of the case, the Collector (Appeals) called upon the respondent to produce documents and in pursuance of such a direction the receipts were produced and, therefore, the objection raised by the other side is not tenable. Shri Tailor also submitted that even the Assistant Collector s order is not sustainable since refrigerator in question is not notified either under Section 123 or Chapter IV A. There was no evidence that any condition of the Transfer of Residence Rules was violated. 13. I have considered the submissions made on both the sides. Rule 5 of the Customs (Appeals) Rules consist of two parts. Rule 5(1) sets out the grounds on which an appellant can produce oral or documentary evidence before the Collector (Appeals). Sub-Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances, even if I am to consider that some irregularity was there in the order of the Collector (Appeals), his order on that ground would not become bad in law. 16. As has been rightly contended by Shri Tailor, there is no satisfactory evidence on record to establish the violation of the Transfer of Residence Rule by Shri Amarsingh P. Rajput. Even, the finding of the Assistant Collector is not specific. It reads: I am convinced that Shri Amarsingh P. Rajput has actually parted with the said refrigerator by way of sale, mortgage or another valuable consideration and Shri Bansiwala from whose possession the said article has been found is accountable and responsible for its acquisition and possession and also for the violation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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