9911796707
TMI Blog2009 (3) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. Heard both sides. 2. The appellant filed this appeal against the impugned order whereby 518 Nos. ladies watches were confiscated on the ground that same are smuggled in nature and the currency of Rs. 1,07,955/- were also confiscated on the ground that the same relates to the sale proceeds of the smuggled goods. 3. The contention of appellant is that during the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spection was conducted which was subsequently discontinued by the respondents. As per the joint inspection report which was in respect of 35 watches shows that the watches were HMT watches. The report dated 25-2-94 is relied upon to this effect. The contention is that as appellant was the dealer of the HMT watches and the watches are having HMT dial and cases, therefore, there was no ground to sei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order nor there is any evidence on record to show that amount in question is sale proceeds of smuggled watches. The contention is also that watches were got examined from the HMT engineers and the cross examination of the engineers were denied. 5. The contention of Revenue is that the watches and watch movements are notified goods under Section 123 of Customs Act during the relevant period. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e watches. On the request of the appellant, Joint inspection was conducted which was subsequently discontinued and the joint inspection report, copy of which is on record showed that the watches are having HMT movements. As the examination by the HMT engineers shows that some of the watches are not having genuine parts of HMT and in some cases, the marking on the movements are not available and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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