9911796707
TMI Blog1994 (9) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... car Model 1984 Registration No. 15393. After completion of health and Immigration formalities, he presented his baggage and the car for Customs clearance. The Customs Officer on duty asked him to declare the contents of his baggage and the goods imported/brought in the car No. 15393. He orally declared that he had items of his personal use, one colour T.V. AIWA and two-in-one cassette player. The baggage officer again asked him to declare if he had any contraband goods like gold, silver, drugs etc., concealed in his baggage, on his person or in the car brought by him to which he replied in negative. On examination of his baggage, the contents were found to be as per his oral declaration. Since he alongwith other members of his group arrive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were seized under Section 110 of the Customs Act, 1962 on the reasonable belief that the same are liable for confiscation under Section 111 115 of the Act. Shri Ashok Kumar in his statement dated 11-2-1991 before Customs while admitting the recovery of jewellery box made of gold and the car, said that he was working as a driver in Kuwait in a Company named Al-Safat Co. but did not own any vehicle there, but after the break of war in Kuwait, one Harbans Singh Kohli, who was working in the same Company introduced him to one Narinder Singh Sethi in the 1st week of September, 1990, and it was agreed with Narinder Singh Sethi to take his car to India on a consideration of Rs.1,50,000/-, that the recovered jewellery box made of gold was also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry statement of Shri Ashok Kumar holding that in the voluntary statements given under Section 108 of the Customs Act, Shri Ashok Kumar has made clean breast of the whole episode. Further he held that appellant s version cannot be relied upon as also in the case of import of another car in his name under Notification No. 258/90 and recovery of $1 lakh draft which was not declared by him and, accordingly, he was penalised by the Collector vide Order-in-Original No. 22-Cus./91, dated 27-9-1991. He concluded that Ashok Kumar has brought Car under seizure because he was broke and rendered homeless because of Gulf war, fell victim of temptations offered by the appellant that after handing over car in India, he will give him Rs. 1,50,000/- as a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... When the matter had come up for hearing, Mrs. Manjit Sethi, legal heir of the appellant appeared in person and requested that matter may be decided on merits based upon the written submissions filed on 28-4-1994. Accordingly, we have proceeded to pass this order after hearing Shri A.K. Singhal, learned JDR for the respondent. 4. It was stated in the written submissions that late Narinder Singh Sethi was non-resident Indian, doing Automobile Parts business in Kuwait and Iraq and remitted Foreign Exchange to the country of his earning from aborad to India and he was doing social work for Indians living in Kuwait and Iraq. It was stated therein that car in question did not belong to the appellant nor gold but he was falsely involved based u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n we doubt very much whether the appeal proceedings can be continued by the legal representatives of the deceased since it was criminal nature of offence and same was ended with the death of the accused, because right of filing an appeal accrues when the rights are affected. Be that as it may [since] neither party nor department has raised that issue before us. In the instant case, taking into cinsideration of the facts and circumstances of the case, we hold that imposition of penalty was justified. Since we are dismissing the appeal the question of refund does not arise. Furthermore, penalty was imposed and recovered during the life time of the appellant Narinder Singh Sethi. In the view, we have taken, the appeal filed by the party is her ..... X X X X Extracts X X X X X X X X Extracts X X X X
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