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TMI Blog1991 (9) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... that he was an aggrieved person as the amount of Rs. 1,00,000.00 confiscated in this case belonged to him. In that view of the matter, he filed the Miscellaneous Application No. 197/91 praying that the Appeal No. C-456/88 may be heard along with the appeal No. C-441/88 filed by Shivaji Sargar. Accordingly, this M.A. is allowed and both I he appeals were heard on 19-9-1991. 2. Miscellaneous Application No. 198/91 was filed by Shri Bhonsle for impleading him as a party in the appeal filed by Shri Sargar, the original appellant in this case. This application is dismissed on the ground that the appellant/applicant, Shri Bhonsle had separately filed the Appeal No. C-456/88. Thus, both the above-captioned Miscellaneous Applications are dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and why penalty should not be imposed on him under Sec. 114 of the Act ibid and the case was decided by confiscating the amount under Section 121 of the Customs Act, 1962 and imposing a penalty under Sec. 112 of the Customs Act, 1962. He, therefore, contended that the impugned order has gone outside the scope of the show cause notice and it is liable to be set aside. He also contended that the reply of the Appellant, Shivaji Sargar was not taken into consideration. It was also contended that the amount belonged to the appellant, Shri J. Bhonsle. He brought to our notice that pursuant to the seizure of the amount the officers searched the premises of the appellant, Shri Bhonsle on 22-5-1987 as on that very day he had given a statement claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goes to show that these were the sale proceeds of smuggled gold. He also contended that the appellant, Shri Joysingh Bhonsle did not claim the amount by filing a Claim Petition and he was not the party before the Adjudicating Authority. He has no locus standi to file the appeal and his appeal is to be dismissed in limine. He also relied on a decision reported in 1988 (33) E.L.T. 267 and stated that Shri Joysingh Bhonsle kept quiet till the adjudication was over and then only, claimed it and therefore the amount is liable for confiscation. He also stated that since the confession of the appellant, Shivaji Sargar was not retracted immediately, the same is not reliable and he also relied on a decision reported in 1985 (22) E.L.T. 501. 8. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his money was also for the exchange of Gold Biscuit given to my father by Sri Balaji. Thus, it is clearly proved that Sri Shankar Ghosh and Balaji of the aforesaid addresses are deeply involved in smuggling activities." ..... Now therefore, the said parties at Sl. Nos. 1 2 are called upon to show cause to the Additional Collector of Customs, Muzaffarpur within 14 days of the receipt of this notice as to why the seized money should not be confiscated under Section 113 of Customs Act, 1962 and why a penalty should not be imposed upon them under Section 114 of Customs Act, 1962. If no reply is received within the period specified above the case will be decided ex parte. It is thus seen that Shivaji Sargar admitted that this money had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In that decision, the claimant claimed the fabrics in question after the Adjudication Order and it was held that when ........ was not bona fide and as there were no claimants, the confiscation was confirmed. But in this case, Shivaji Sargar in the first instance claimed the amount in question as belonging to his father. But later, he gave the reply that the amount belonged to Joysingh Bhonsle. Show Cause Notice was issued six months after the seizure and therefore, on that count also, the amount should be returned to Shivaji Sargar from whose possession it was seized. The confiscation of the amount under Section 121 of the Customs Act, 1962 is not legal on the ground that the Department never alleged that this amount was the sale proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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