9911796707
TMI Blog1992 (11) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... as imposed on each of the above appellants. The brief facts of the case are that the Customs officers of Barasat Customs Division, acting on information, had visited the Asansol Railway Station to attend the Train No. 82 Down A.C. Express on 22-2-1984. While this train arrived at Asansol Railway Station, they noticed a number of loaded gunny bags/cartons were being off-loaded from the train and dropped on the said platform by some persons who were alighted from the said train carrying suitcase, handbags and briefcases. On interception S/Shri Lappu Saha, Hiralal Chowrasia and Gobinda Sharma claimed the ownership of the said loaded gunny bags. On opening the said bags, they were found to contain stereo cassette recorders, car stereo, wall clo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-5-1984, xerox copies of certain bills and cash memos were produced by the appellant, Lappu Saha. The Show Cause Notice dated 18-8-1984 was issued to the appellant to show cause as to why the goods should not be confiscated under Sections 111(d) and 111(p) of the Customs Act, 1962 and why penalty should not be imposed. Personal hearing was granted and the impugned order was passed. 3. The learned Consultant, Shri P.K. Sengupta for the appellants submitted that the goods in question are all assembled in India from foreign parts which were imported into India. He also contended that several bills and vouchers were produced to show that the appellants had purchased these component parts from the market and thereafter, they were assembled i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter, the goods were examined and they were found to be foreign goods. Foreign markings were there on the goods. On demand, the appellants could not furnish any evidence to show their licit acquisition. Further on 23-2-1984 the appellants also stated that the goods are of foreign origin and they had purchased the same from different shops at Lajpat Rai Market, Delhi. Therefore, on a reasonable belief that the goods were smuggled into the country, they were seized. In the decision reported in 1992 (59) E.L.T. 201 (S.C.) = 1989 (19) ECR 295 the Honourable Supreme Court held that the circumstances under which the officer entertains the reasonable belief have to be judged from his experienced eye. The conclusion arrived at by the officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is, thus, clear from the order itself that on behalf of these appellants their Consultant appeared for the joint inspection on 10-5-1985. The Adjudicating Officer also stated that on joint inspection it was found that recorded cassettes do not show any country of origin and the Citizen Quartz clocks are assembled in India. But the other goods are packed in foreign cartons and contents are of Japan origin. In view of that joint inspection, the recorded cassettes as well as Citizen Quartz clocks were returned to the appellants. The other goods were found in foreign cartons and they were Japanese origin. This inspection was in the presence of consultant of the appellants and there was no necessity to grant any further hearing in this matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
