9911796707
TMI Blog1991 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 50,000/- (Rupees Fifty Thousand only) on the appellant under Section 112 ibid. The ground taken by the appellant in the appeal is that the adjudicating authority has relied upon the statement of Shri Rajesh Suneja, brother-in-law of the appellant in coming to the conclusion that 20 video cassettes recorders, 27 video cassettes and 545 un-recorded video cassettes valued at Rs. 3.84 lakhs seized from premises No. B-38, Nizamuddin West, a flat taken in rent by Sh. Sohan Lal, were meant for disposal at his shop only. The shop is known as M/s. Jordan Electronics and is located at Shop No. 257 Palika Bazar, New Delhi. It is claimed that the statement of Shri Rajesh Suneja that the aforesaid premises were actually hired by the appellant and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajesh Suneja, brother-in-law of the appellant, resulted in recovery of 20 VCRs, one colour TV, 27 video tapes and 545 video cassettes and audio/video recording wires of foreign origin, collectively valued at Rs. 3.84 lakhs. The search of 21/9 Pant Nagar, Jung Pura, also resulted in recovery of 55 blank and 70 recorded video cassettes. From the shop of M/s. Jordan Electronics, in which the appellant along with his other brothers-in-law is a partner, one VCP Akai and 4 video cassettes of foreign origin, collectively valued at Rs. 7,800/- were recovered. Since the goods were of foreign origin and no evidence of lawful import/possession was produced at the time of search, the goods recovered from all the four places were seized under the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplying with the requirements of law and the principles of natural justice, the impugned order confiscating the goods seized from all the four places under Sections 111(d) and 111(p) of the Customs Act, 1962 was passed and a penalty of Rs. 50,000/- was also imposed on the appellant. 6. Shri M. Ganesan, the learned Advocate, for the appellant, submitted that the appellant had categorically denied any connection with premises No. B-38, Nizamuddin West and no documents linking the appellant with this premises were recovered. He also submitted that when the appellant s statement was recorded on 4-4-1986, he should have been informed that his brother-in-law Shri Rajesh Suneja had given a statement implicating him; in fact, the statement of Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act. He also submitted that recovery of empty cartons of VCRs of the same model of VCRs which were recovered from B-38, Nizamuddin West go to show that these empty cartons were meant for packing the VCRs seized from B-38, Nizamuddin West. He also submitted that Shri Sohan Lal had not vehemently denied the allegations against him in all that his brother-in-law Shri Rajesh Suneja had said was false, He referred to the decision of the Supreme Court in the case of Collector of Customs, Madras v. D. Bhoormull - [1983 (13) E.L.T. 1546 (SC) = ECR C Cus. 908 SC] in which the Supreme Court had held that the prosecution is not required to prove its case with mathematical precision to a demonstrable degree. Shri Bhushan also referred to the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the investigating agency did not make any efforts to collect the Lease Agreement for this premises or to make any enquiries from the Landlord of this premises, which would have enabled them to find out the truth. To that extent, investigation has not been properly made. In the absence of any corroboration of the statement of Shri Rajesh Suneja, the appellant is entitled to the benefit of doubt. The circumstances do indicate that the appellant was found in possession of foreign goods which were notified goods under Chapter IVA of the Customs Act and in respect of which he had contravened the provisions of law. I 11. The facts on record show that 7 video cassette sets along with 7 remote controls of Japanese origin, valued at Rs. 4200/- wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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