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TMI Blog1998 (2) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... g of foreign made goods and upon proper verification of information, that smuggled goods are kept secretly in his residence at 128-A, Alopibagh, Allahabad. A search warrant was issued under provisions of Section 105 of Customs Act. On reaching the premises at 8 A.M. on 21-6-1994, the premises was found locked. Enquiries from the local residents revealed that the residence was open in the morning and a relative of Shri Pradeep Kumar Singh was staying there. The officers waited in vain till about 12.30 P.M. and nobody turned up, therefore the lock was broken and opened in the presence of two witnesses and the search was made. On search of premises they found foreign contraband goods namely, X-Ray films, Calculators, Floppy discs of computers, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly agreed with the Additional Collector s order. 2. The learned Advocate points out that even as per the annexure to the show cause notice which gives the details of the goods at Sl. No. 5, 15 No. of Zip YKK merely mentioned foreign origin, so also in respect of Sl. No. 7, 3 No. of telephone sets, Sl. No. 8, 15 packets of Buttons, Sl. No. 9(A), White cloth (Zeenat), Sl. No. 9(B), Black cloth (Zeenat). He pointed out from the Sl. No. 9 that it contained individual name and yet the officers had taken it as foreign name without mentioning the country. It is his submission that these Sl. Nos. are of Indian goods and there was reasonable belief even to come to the conclusion that they were of third countries. 3. As regards the other items on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Abdul Mannan v. CC, as reported in 1991 (54) E.L.T. 350, wherein the Tribunal considered various other judgments pertaining to seizure of Indian Currency and held that Indian Currency could not be seized as the same was not shown to be proceeds of smuggled goods and as also because that there was a claim of 9 other persons with affidavit claiming ownership of the seized currency. 5. The learned Counsel relied on the judgment rendered in the case of Hukmi Chand Ghewar Chand Saraf v. CC, as reported in 1994 (74) E.L.T. 56, wherein the Tribunal relying on its earlier judgement rendered in the case of Ramchandra held that the burden falls on the department to establish the ingredients of Section 121 and non-establishing those reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emonstrates and shows that the goods had foreign marking and were of foreign origin of a specific country. There cannot be a prima facie conclusion or reasonable belief that the same are of smuggled nature. Therefore, the department have not discharged their burden of showing Item Nos. 5, 7, 8, 9(A) (B) being of foreign origin and hence their confiscation is required to be set aside and the same is ordered. 8. As regards the other Sl. Nos. there is marking of respective countries and there is no serious challenge to the same, hence its absolute confiscation is sustained. However, it has to be seen as to whether the same can be released on imposing redemption fine. In view of the present relaxed policy of granting import in respect of va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve taken the decision to break open the lock and carry out the search. When the statement was recorded, he had categorically stated that the cash pertains to his wife. It became incumbent upon the officers to have recorded the statement of appellant s wife. In view of the overall facts and circumstances of the case, it cannot be said that the appellant has made out an `afterthought as remarked by the lower authorities. In that view of the matter, the seizure and absolute confiscation of Indian Currency is required to be set aside in terms of the ratio of the judgments cited by the learned Counsel and on the findings arrived at by this Bench. Ordered accordingly. 10. I notice that the penalty imposed is only Rs. 4,000/-. The learned Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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