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TMI Blog1998 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... he place occupied by the Counsellor of Uganda High Commission, he was requested to clarify whether the outhouses were in his occupation. The Counsellor denied to have any control over the outhouses and the outhouses were forced open. On search of one of the two rooms, Police recovered 462 kg. of Hashish. 31 Cartons containing 31 Canon Fax Machines were also recovered. The marks were Fax 230 Canon Facsimile Trans Receiver Model H-1104" (Made in Japan). The value of the machines was estimated to be Rs. 46,50,000/-. Since there was no person to produce any documentary evidence in regard to lawful import the same was seized under Section 110 of the Customs Act in the reasonable belief that they were liable to confiscation. The Counsellor of the Uganda High Commission produced a copy of the Lease Deed and a letter dated 24-10-1988 addressed to GLSA Associates, through the Ministry of External Affairs. 3. Statement of Shri G.D. Mehta was recorded on 1-5-1989 in the office of Superintendent, Tihar Jail. Shri Mehta started that he did not have any property in his name except a Farm House, measuring one acre approximately at 201, Sainik Farms; that this plot was purchased by him in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and used Air Conditioners, Refrigerators also; that he had transported and unloaded wooden boxes at 201 Sainik Farms at the instance of Shri Harish before August, 1988 also. He stated that in August, 1988, he transported some steel boxes from Greater Kailash to 201, Sainik Farms; that Ishwar Punjabi, his Son Manu (Manohar Punjabi) and his Servant were present at the time of loading these boxes; that Shri Harish accompanied him with the goods and Manu arrived there in his Maruti Van; that after reaching 201, Sainik Farms, Shri Harish unlocked the Servant s room located in the house and the goods were kept in those room; that this time, Manu, who never used to be present at the time of loading and unloading of the goods, was present; that the Steel Boxes which were shown to him in the Police Station were the same Steel boxes transported by him from Greater Kailash to 201 Sainik Farms; that the Room at 201 Sainik Farms in which a well is located was shown to him by your officers and were the same room where the steel boxes were kept; that previously also he had unloaded wooden boxes at the same place several times. 6. Shri Bhagwan Das was working as a Chokidar at 201 Sainik Farms. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his name, the same remained registered in the name of Shri G.D. Mehta; that the constructed portion as well as the portion under construction had remained under his control; that he was looking after the construction work through his Architect; that the constructed portion of the plot was first rented out to Liberian Embassy at a monthly rent of Rs. 800/-; that later on from 1-8-1988, that portion was rented out to the Uganda High Commission at a monthly rent of Rs. 8,000/-; that in both the cases, the negotiations and rent deals were finalised through them and Shri G.D. Mehta had only signed the deals because the property stood in his name; that he learnt about the recovery and seizure of Charas and Canon Fax machines through news papers; that he was shown the Panchnama dated 22-4-1989 about the recovery and seizure of 31 Fax machines valued at Rs. 46,50,000/- by the DRI Officers alongwith Charas which was reportedly seized by Police; that he was also informed that the Counsellor of Uganda High Commission had denied to have any control over the servant quarters and told that the possession of the Servant s Quarters was not handed over to him; that the whole house, including th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Manohar Punjabi to Plot No. 201, Sainik Farms and operating the Servant s quarters for keeping the Steel Boxes and also to the statement of Shri Pyarelal, Driver of the Tempo about the visits of Shri Manohar Punjabi and transporting the steel boxes from Greater Kailash to Plot No. 201, Sainik Farms he stated that Shri Bhagwan Das stated wrong things; that he never visited that place as stated by Shri Bhagwan Das; that he did not know Shri Pyarelal. However, after reading the statement of Shri Bhagwan Das, Shri Manohar Punjabi admitted that Shri Harish was Shri Bhagwan Das s Brother and was visiting his father. 10. The premises at 12th Floor, Mittal Towers, Bombay, belonging to Smt. Asha Punjabi were searched on 2-12-1988 and 5 canon Fax machines alongwith some other documents were seized from there. The Fax machines seized from Bombay premises and those seized by the Officers of the DRI in New Delhi from Plot No. 201, Sainik Farms on 22-4-1989 appeared to be imported in the same consignment and in a single lot because the serial Nos. of the Fax machines were in a consecutive order. Accordingly, a show cause notice was issued to the appellants asking them to explain as to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R submitted that the case cited by the Appellant was based on the decision of the Apex Court, but the facts in the two cases are distinguishible in as much as in the instant case it was a seizure of Hashish and Fax Machines. Since it was a case pertaining narcotic drugs also, therefore, the investigations took a lot of time and the case was adjudicated after considerable time. We agree with the contention of the ld. DR on this score and find that narcotic drugs cases take a lot of time for investigation. In this view of the matter, we hold that the present case is distinguishible. (b) The appellant also cited and relied upon the decision of this Tribunal in the case of Himalaya Textile Dryers v. CCE, New Delhi [1996 (81) E.L.T. 269 (Tribunal) = 1995 (11) RLT 499]. In this case, readjudication was done after four years after its remand. In the instant case before us, we find that the case was not decided on remand and, therefore, the facts in the two cases are different. We agree with the contention of the Department that the delay in the instant case was because of the detailed investigations conducted in respect of smuggling of hashish. The Counsel cited the decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SA Associates was never received by them that this letter was an after thought and was written perhaps subsequently after the seizure to get away from any complaints on this account; that no enquiries were conducted with the Counsellor of Uganda High Commission though the seizing officers knew that he was leaving the country shortly; that the well which provided water was in the room and if the room were locked or in the possession of Shri Iswar Punjabi or Shri Manohar Punjabi, no water can be drawn; that the statement of Shri Bhagwan Das has been relied upon regarding the visit of Shri Manohar Punjabi to the two room in Plot No. 201, Sainik Farms and storing some boxes and cartons, but no evidence has been placed on record to show that Shri Bhagwan Das was an employee of the Appellant; that the Serial number of the fax machines found in Bombay and those found in Plot No. 201, Sainik Farms being consecutive is no proof that the fax machines were illegally imported or belonged to the appellant. It was submitted by the Counsel for the Appellants that the Department has not been able to prove that the rooms from where the confiscated fax machines were recovered were in the occupation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ], [1988 (35) E.L.T. 167] [1983 (13) E.L.T. 1546 (S.C.)]. 19. Replying to the arguments of the Appellants the ld. DR submitted that the statements of Shri Bhagwan Das and Shri Pyarelal are important and relevant for this purpose, who, in their statements, stated that the Appellant had transported steel boxes and stored them in the premises at 201, Sainik Farms from where they were recovered. They also identified the boxes as being the same which were transported by the Appellant and kept in the outhouses of the premises at 201, Sainik Farms. Moreover, the same type of Fax Machines were recovered from the premises of the office of the Appellants in Bombay and the serial numbers of the machines recovered from Bombay were consecutive to the fax machines recovered from the outhouses of Plot No. 201, Sainik Farms. The ld. DR submitted that this squarely establishes the link between the 2 sets of machines being imported illegally. The fax machines, no doubt, were of foreign origin and, therefore, the onus was on the Appellant to prove that they were legally imported. 20. We have considered these rival submission. We note that the foreign markings on the goods is sufficient to prove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24. The ld. Counsel for the Appellants also pleaded that the entire case was based on the statement of Shri G.D. Mehta ignoring the leasedeed, Police report, Patwari s report, Ministry of External Affairs correspondence etc. It was also argued that the adjudicating authority held that `The relevant piece of evidence is the fact that G.D. Mehta was in judicial custody from 18-11-1988 onwards till 25-5-1989 and therefore it is reasonable to infer that he has not done or attempted to do anything . It was argued that the adjudicating authority ignored the fact of identical circumstances in the case of Shri Ishwar Punjabi and Shri Manohar Punjabi who were in judicial custody since 18-11-1988 to 1-9-1989. The Counsel for the appellant, therefore, argued that on identical circumstances, the Collector took two different views and, therefore, prayed that the Collector s findings may be quashed. 25. From the evidence on record, we note that the adjudicating authority has not relied only on the statement of Shri G.D. Mehta, but has relied on the statements of the Appellants, on the statement of Shri Pyarelal, Driver of the Tempo, on the statement of Shri Bhagwan Das, Caretaker/Chowkidar a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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