9911796707
TMI Blog2002 (2) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. - This is an appeal against the Order-in-Appeal No. HKS (638) A & R/2001, dated 7-8-2001 passed by the Commissioner of Customs (Appeals), New Delhi upholding the order of the adjudicating authority by absolutely confiscating 5 bales of taffeta cloth of assorted size, measuring 530 mtrs., collectively valued at Rs. 21,200/-, seized vide panchnama dated 31-7-99 under Section 111(d) of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition of the goods from M/s. V.K. Jain & Sons, 218, Gulabi Bagh, Delhi as well as making payment to them vide Cheque No. 124281, dated 28-7-99; that necessary enquiries from the seller of the goods i.e. M/s. V.K. Jain & Sons have not been made; that the penalty imposed is on the higher side being almost equivalent to 100% of the goods which is not warranted; that the appellant has arranged to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. The learned SDR at the very outset pointed out that the facts in the cases cited by the learned Advocate are different and the same do not relate to goods which are notified and as such the same are not applicable in the present case; that the appellant in his statement recorded on 31-7-99 has admitted the recovery of 5 bales of taffeta cloth of foreign origin measuring 530 mtrs. from his bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 111(d) of the Customs Act, 1962 and any person (as concerned) acquiring/removing/ possessing, purchasing, etc., or in any other manner dealing with the goods which he knows or has reason to believe are liable to confiscation under Section 111(d) of the Customs Act, 1962 rendered himself or themselves liable to penal action under Sections 112(a) and (b) of the said Act; that in his stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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