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TMI Blog2004 (9) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... : Krishna Kumar , Member (J)]. Heard both sides. It is seen from the impugned order that the Maruti Car Bearing No. MH OL-R-5433 has been confiscated under Section 115(2) of the Customs Act, 1962 and a penalty of Rs. 50 Lakhs has been imposed on the appellant under Section 112 of the said Act. The appellant has filed the appeal challenging the said confiscation and imposition of penalty. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty as Security Officer of the appellant which enabled him access to the screening and baggage intersection. Since said Yusuf is absconding after bail granted by the Hon ble Bombay High Court, his statement, if any, has no evidentiary value. So far as the other co-accused Alloughani is concerned, he is not traceable after his statement was recorded and as such his statement also has no evidentiary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 (70) E.L.T. 52, CAL. - Extrusion v. Collector of Customs, Cal. 3. 1992 (57) E.L.T. 323 - Luxor Pen Company v. Collector of Customs. 4. 1997 (95) E.L.T. 364 (Tri.-Mumbai) - Peejay Woollens P. Ltd. v Collector of Customs, Bombay-II 5. 1998 (97) E.L.T. 182 - N.B Killick Air Courier Forwarders Ltd. v. Collector of Customs, at para-5. 6. AIR 1962 SC 496 - [1983 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the records and the case laws relied on by the appellant, we find that no mens rea has been established or any knowledge attributed to the appellant for the act done by the said Yusuf. In the absence of any concrete and positive evidence having been brought on record, we do not find as to how the car of the appellant can be confiscated and the penalty imposed on him. In the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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