9911796707
TMI Blog1990 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... t produce any evidence of the legal import or acquisition of the said goods, they were seized under Section 110 of the Customs Act. 1.2 Shri Mohan Anand, the appellant after his return from abroad, in his statement dated 29-9-1987 recorded under Section 108 of the Customs Act, while admitting the recovery of the above goods from his premises collectively valued at Rs. 79,810/- (CIF value Rs. 26,440/-) stated that he had procured these goods while he and his wife visited abroad in 95 trips since 1980. He and his wife had been bringing the said goods in the bona fide free baggage allowance for which no receipts were made by the Customs authorities. In some cases duty paid receipts were also produced showing payment of duty on 6 bottles of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority has observed that it is neither believable nor legally acceptable (due to absence of documents) that 62 bottles of whisky and 46 cans of beer were retained in stock for so many years. This premises will hold good, if not for the few bottles of whisky or beer imported in 1987, at least for those which were imported prior to 1987. The notice has nothing but his statement only to rely upon. This is not enough for notified goods or consumable liquor particularly when a large number of bottles and cans of liquor are stored, which casts a special responsibility on the possessor to account for and produce valid evidence for licit import . The adjudicating authority goes on to add, For the said reasons it cannot be accepted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the findings in the impugned order. 3.1 I have carefully considered the pleas advanced on both sides. Detailed reasoning of the adjudicating authority leading to confiscation of the liquor has been already set out above. I notice that his order rests on one basic assumption that a human being has a tendency to consume liquor quickly. He is not prone to keep it for long. In my view it is not a fair assumption. It may be true in respect of some persons placed in some peculiar circumstances. But to assume a uniform human conduct for all human beings in a given set of circumstances is to belie diversity and complexity of human character and conduct. For example, while facing an impending danger, say a wild beast in a jungle, someone may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A statement is one piece of evidence. It has to be read as a whole. It has to be weighed in the light of other evidence - circumstantial and direct - available on record. Adjudicating authority s inference of the liquor bottles/cans being illegally imported is based on (i) human tendency to consume liquor quickly, (ii) the quantity of liquor seized. Appellant s contention of its legal importation is based on (i) large number of trips abroad by him and his wife (ii) general permission under the Baggage Rules to bring a bottle/can of liquor as part of free baggage allowance, (iii) some baggage receipts showing payment of duty on excess quantity of liquor imported, (iv) the goods having been recovered from a residential premises, (v) the abse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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