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TMI Blog2002 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 111(d) of the Customs Act, 1962. The said goods had been disposed off after taking necessary permission, as required under Section 110 of the Customs Act, 1962 and the sale proceeds amounting to Rs. 1,47,55,415/- were ordered to be appropriated to the Government account towards its value. A penalty of Rs. 50,00,000/- (Rupees Fifty Lakhs only) on Shri Syed Saleem, Rs. 20,00,000/- (Rupees Twenty Lakhs only) on Shri Asadullah Khan, and Rs. 5,00,000/- (Rupees Five Lakhs only) on Shri Prashant Kumar Jain under Section 112(b) of the Customs Act, 1962 were also ordered along with confiscation of TATA Sumo vehicle bearing Registration No. KA-03-N-5951 under Section 115(2) of the Customs Act, 1962. However the said vehicle was allowed to be redeemed by owner Shri S. Muralidharan on payment of Rs. 50,000/- (Rupees Fifty thousand only) under Section 125 of the Customs Act, 1962. Being aggrieved by this impugned order, Shri Syed Saleem, the appellant, has filed this appeal before us. There is no other appeal listed before us today. After hearing both sides with reference to the stay petition for waiver of pre-deposit of penalty, the appeal was taken up for disposal of by this order. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing one of the gunny bags, it was found to contain mulberry raw silk yarn packed in brown paper, weighing 5 kgs. (approx.) each, and a label having the markings Blossoms White Steam filature China National Silk Import and Export Corporation, Made in China . 12 such brown papers wrapped packets of Mulberry raw silk yarn were found in each gunny bag. They also noticed certain bales weighing 30 kgs. On enquiry, Asadulla Khan informed that the silk bales weighing 60 kgs. contains (Mulberry Silk Yarn), and silk bales weighing 30 kgs contained dupion silk yarn. 4 skeins were drawn as samples from a bale weighing 60 kgs and a bale weighing 30 kgs. In all, the Officers noticed that there were 111 Bales of silk yarn of 60 kgs. and 39 bales of silk yarn weighing 30 kgs. (approx.). Each bag/bale was weighed as detailed in Annexure A to the Mahazar. Further, the Officers also noticed some gunny bags in the said premises and on opening one of the gunny bags, it was found to contain long cardboard carton containing 14 rolls of white crepe silk fabrics packed in plastic polythene cover, with both ends strapped with maroon and blue coloured paper straps bearing the markings China National Silk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arn silk yarn 1215.2 kgs 11,54,440.00 2. 111 bales of Mulberry raw silk yarn 6916.7 kgs 96,82,400.00 3. 25 cartons of white silk fabrics measuring 2 different sizes 16272 mts 13,01,760.00 4. 38 cartons of ball bearings numbering 46160 Nos. 16,15,600.00 5. 23 gunny bags containing of rechargeable lanterns numbering 315 Nos. 3,15,000.00 6. 2 silk bales packed in gunny bags 123 kgs. 1,72,200.00 7. Grey colour Tata Sumo bearing Regn. No. KA 03 N 5951 1 No. 2,50,000.00 Total 1,44,91,400.00 iii. On further persistent questioning, Asadulla Khan informed that some more consignments of silk yarn have been stored at No. 456, 4th Cross, Bhuvaneshwari Nagar, R.T. Nagar Post, Bangalore - 32. The Customs Officers along with Asadulla Khan and Mahazar witnesses rushed to the said premises wherein silk yarn bales covered with gunny cloth were stored inside the hall and room. On conducting a search, it was found that there were 195 silk bales covered with gunny cloth. On opening one of the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yarn, sample marked M as Tassar Silk yarn and sample marked C as Mulberry silk medium weight crepe fabric and the country of origin of the silk yarn/fabrics cannot be ascertained, however on detailed examination of the yarn and fabric on the fabric scanner, it appeared that the silk yarn and yarn in the fabric is of foreign origin vide their test reports bearing Nos. TR No. ECO-1/PT422 (RS) dated 15-7-99, ECO-1/PT/481 (NM) dated 15-7-99 and TR No. ECO-1/PT/501 KFS dated 15-7-99, respectively . 3. After considering the statements and material on record and going through the statements it is found - (a) Shri Syed Saleem has not claimed the goods which are under order of confiscation and has categorically stated in his reply to the Show Cause Notice, that he was not in any way concerned with the alleged activities and the Department can take any action on the goods as deemed fit. The Adjudicator after relying upon the Test Reports of the Central Silk Board, Bangalore, confirming that the Silk Yarn and Fabrics under seizure are of foreign origin, as well as relying on the marking on the goods, has concluded that the goods seized were of foreign origin. These conclusions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Notification No. 9/96-Cus., dated 22-1-96. Therefore the goods are liable for confiscation under Section 111(d) of the Customs Act, 1962. (b) The involvement of Shri Syed Saleem, the appellant herein, is based only on the statements of Shri Asadulla Khan and Shri Sheikh Abbas alias Babu, who is only a loader, found at the premises and one Shri Prashanth Kumar. No enquiry regarding the ownership of the two godowns has been made by the investigating officer and or the adjudicator have not arrived at any finding as to who was the actual owner/tenant of the two godown premises where such large quantity of goods were stored. If Shri Syed Saleem was the owner of such a large quantity/value of goods, he should be/could be linked with the godown. Enquiries and findings of this effect could have led to a determination and fixation of vital fact about the ownership of the goods. Similarly no enquiry has been made regarding the Truck No WB-73-6076 or its ownership. No enquiry has also been made regarding the Mobile Phone Nos. 98440 58826 and 98440 57235 alleged to have been in use by Shri Syed Saleem. This could have indicated and revealed if he was in touch with any party, outsid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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