9911796707
TMI Blog1990 (3) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... issued in respect of 793 watches on the alleged ground that they had been acquired in violation of law. 4. During adjudication, the learned Addl. Collector himself ordered release of all the rest of the watches except 13. He confiscated these 13 watches on the ground that these HMT watches contained watch movements of foreign origin and were not genuine HMT watches. 5. During the course of adjudication the appellant inter alia brought it to the notice of the adjudicating authority that the seizure had not been properly effected and the seized goods had not been sealed and even when they were brought before the adjudicating authority the seal did not bear, the counter-signature of the appellant was not there. As such these 13 watches whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to confiscation. 8. The department has also not shown any evidence which would indicate that the watches had been smuggled into India. 9. That apart even as regards, the movements, the HMT experts had only stated that they were not of the type normally used in HMT watches. The department has also relied on the HMT experts observation that watch movements are not manufactured by any other firm in India. The learned Addl. Collector has therefore concluded that these movements were imported ones. It was however their contention that even if it is presumed that they were of foreign origin and were imported ones, that by itself does not show that they were imported illegally, and were liable to confiscation. 10. From the circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to a question from the Bench regarding to ownership of a title to these items in view of the alleged substitution and the submission that they could not be related to the notices beyond doubt, the learned counsel stated that at the moment what is important is to decide whether these items were liable to confiscation. A question of release to the proper person could be subsequently considered by the proper authorities depending upon the outcome of the proceedings. 18. The learned SDR stated that the present proceedings are with reference to 13 watches only which were confiscated by the impugned order and therefore the question of release of a large number of watches out of those which had been seized is beyond the ambit of present procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is not clear as to how it could be called a case of concealment in any eventuality. 25. It was her submission that none of the charges have been established beyond doubt or even by preponderance of probability and therefore the goods were not liable to confiscation. 26. I find that the learned counsel s submissions have some force. 27. Admittedly the department initially seized 19600 watches and subsequently released 18540 watches and issued show cause notice only in respect of 793 watches and ultimately confiscated only 13 watches. This by itself casts a very serious doubt about the validity of the seizure itself. The department owes explanation as to why it seized as many as 19600 watches if it had reason to believe that onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not be fair or proper to ignore the above context. 28. In respect of these 13 watches which have been confiscated also there is nothing on record to show that they were foreign watches and had been imported illegally into India. On the other hand the evidence adduced by the department itself shows that they were spurious watches and a high probability remains that they have been or could have been assembled in India. Therefore the charge in terms of Section 111(d) is not established even going by the test of preponderance of probability. 29. Once this is the position, Section 123 and Chapter 4(A) do not come into picture. 30. Then we turn to the watch movements. They had admittedly been presumed to be of foreign origin on the te ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
