9911796707
TMI Blog1993 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : T.P. Nambiar, Member (J)]. These two appeals are filed against the order passed by the Collector of Customs (Prev.), West Bengal, Calcutta in Order No. 23/Cus/WB/88 dated 7-3-1988. In terms of that order he confiscated the synthetic fabrics. He also confiscated the vehicle in question and imposed a personal penalty of Rs. 10,000/- on the appellant, Shri Sambhu Saha. This case pertai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Counsel, Shri S.K. Sen appeared for the appellant, Shri Sambhu Saha. He stated that the only evidence against Shri Saha is the confessional statement of Shri Pradip Dey who is a co-accused. The learned J.D.R., Shri B.B. Sarkar took us through the impugned order and justified the conclusion. 3. It is now seen that the only evidence against the appellant, Shri Sambhu Saha is the confessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced which goes to show that the ownership of the vehicle and its possession were taken by Shri Jiban Kundu, the appellant. He claimed the vehicle in question and the same was ordered to be released provisionally to Shri Jiban Kundu on executing a Bond. Therefore, his ownership was accepted. 5. The learned Counsel, Shri K. Chatterjee for the appellant, Shri Jiban Kundu elaborately argued and stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the fact that the cover produced by the appellant, Shri Kundu clearly goes to show that the show cause notice was received by him six months after seizure of the vehicle under Section 110 of the Customs Act, 1962. If show cause notice was to be issued to the appellant, Shri Kundu within six months and if the same was not issued within six months, the vehicle should be returned to the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, Shri Kundu within six months from the date of seizure. Accordingly, the order of confiscation of the vehicle in question is set aside and the same is ordered to be returned to the appellant, Shri Jiban Kundu. He was not penalised by the Adjudicating Authority as it was found that he was not involved with the transport of the foreign synthetic yarns. The confiscation of the synthetic yarns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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