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TMI Blog2002 (12) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... re smuggled. The goods are stated to have market value around Rs 64.15 lakhs. Parbat B. Patel, proprietor of Sure and Narsi Devji Patel, proprietor of Sure Boutique, who was the cousin of Parbat B. Patel were interrogated in the course of investigation and their statements were recorded. Parbat Patel said in his statement that he was engaged in selling garments and other articles accepted the fact of seizure shown willingness to pay Rs 2.00 lakhs towards duty. Narsi Devji Patel, his cousin was confronted with the bills of Sapna Enterprises, Vareeja Overseas, Patel Apparel and Pravin Plastics, which were produced to show that the goods were supplied by these firms. He agreed that none of the bills showed the goods of foreign origin. Except t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Patel Apparels, Priority, Choosychery all were to the same effect. 2. Notice was issued on this basis proposing confiscation of the goods under clause (d) of Section 111 of the Act on the ground that imports were unauthorised and proposing penalty on Parbat Patel and Narsi Patel under Section 112 of the Act. Persons concerned replied through their Advocates that the goods, which were seized, were 85% of Indian origin and only 15% of foreign origin. They were legally and validly purchased from genuine parties, and bills and vouchers with regard to them however had been produced. There is not even a prima facie case establish for smuggling. It is also contended that payment of goods have been made by cheques and copies of bank statements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods to the appellant, and in their statements before the officers had denied having sold these goods, had in subsequent affidavits affirmed said that they had in fact sold the goods to the appellant and it was out of fear of customs officers that they had given statements to the contrary. The affidavit affirmed on 9-9-1990 by Khetshi Shah, proprietor of Sapna Enterprises in which he stated that he had sold substantial quantity of the goods to the appellant and evidence to this effect has also been produced. It is further contended that payment for the goods have been made by cheques and details of the cheques and the extracts of the bank account showing in confirmation were also produced. It was contended that several other parties had a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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