9911796707
TMI Blog1983 (6) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... akshmi K. Bhatia against the Order No. S/49-525/82P, dated 17-9-1982 of the Appellate Collector of Customs and Order No. S/14-4-520/82 Pint, dated 3-6-1982 of the Asstt. Collector of Customs under which the assorted fabrics worth ₹ 6162 have been confiscated absolutely and the penalty of ₹ 1000 have been imposed on the appellant. The learned Advocate for the appellant has stated that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods. Soon after the seizure on 2-6-1982, the Appellants Advocate had written a letter on 15-6-1982 to the Addl. Collector in which the facts were stated. But the appellant thereafter came to know that the case relating to the seizure of goods had already been decided by the Asstt. Collector. The order was passed on the grounds that in her statement dated 2-6-1982 the appellant had waived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive has contended that there was an admission regarding the purchase of the goods by the appellant from a lady, and their sale to the customers. No evidence had been produced to show that the goods had been covered by bills or imported legally. The Appellate Collector had also upheld the seizure and discarded the baggage receipts which were produced subsequently. He further argued that the stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officers. In view of these circumstances, he requested that the goods may be released to the appellant without any fine and the order of penalty should be set aside. 4. I have examined the submissions on both the sides. I find that the learned Advocate s arguments that the confiscated goods are of different varieties and not in commercial quantity is correct. It is possible that the same were b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions as pointed out by the learned Advocate, like the statement being explained by a minor child, the waiver of the show cause notice in the statement and the expeditious order and non-consideration of the Advocate s letter dated 15-6-1982 by the Asstt. Collector. I, therefore, see no reasons to justify the confiscation and the order of penalty. Accordingly, I direct that the goods be released to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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