9911796707
TMI Blog2002 (1) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... in the presence of the witnesses and was found to contain three cardboard cartons which, in turn, contained electronic goods such as 'Sanyo' cordless telephone, 'Casio' printing calculator, 'Sony' video CD/LD/player with remote control, 'Panasonic' video cassette recorder with remote control etc., totally valued at Rs. 14,28,800/-. The address of M/s. Umesh Book Service was found, on verification, to be fictitious. The consignment was not accompanied by any documents establishing lawful importation of the goods. Officers, therefore, seized the goods under Section 110 of the Customs Act, 1962, believing that the goods had been smuggled into India by mis-declaring the same as "books/printed matter" and, therefore, were liable to confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment had been delivered to the consignee on 23-8-97 and the rest of the consignments were untraceable and that a complaint in this regard had already been lodged with the Police. A statement of Sh. D.R. Virmani, General Manager (Cargo), AAI, New Delhi was also recorded under Section 108 of the Customs Act. As Sh. Vipin Kalra and Sh. Sandeep Bhaskar had been arrested on 25-10-97 in connection with an earlier case of seizure of 25000/- pieces of watch movements valued at Rs. 50 lacs, they were not available for giving statements in respect of the aforesaid five consignments. Their statements were, however, recorded later in Tihar Jail, with the permission of Court. After their release on bail by the Delhi High Court, statements of both Sande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he grounds of the respective appeals. Ld. SDR, Sh. A.S. Bedi sought to defend the order of the Commissioner on the strength of the findings contained therein. 3. It appears from the impugned order that the adjudicating authority has heavily relied on the facts and circumstances of the earlier case of seizure of 25000 pieces of watch movements of Japanese origin allegedly imported by Sandeep Bhaskar, Vipin Kalra and Ajay Rajpal in the name of M/s. Umesh Book Service. The adjudicatory proceedings relating to the said seizure of 25000 pieces of watch movements resulted in a separate order of the same Commissioner, which was separately taken in appeal before this Tribunal in Appeal Nos. C/82, 117 and 120/2000 by R.P. Sethi, Rajesh Bhaskar and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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