9911796707
TMI Blog2004 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore liable to confiscation under Customs Act. We do not see any infirmity in the order of the Commissioner in this regard. Valuation , we observe that the goods have been valued after seizure in the presence of the appellants. No objections were raised at the time of seizure. The question of valuation cannot be raised at a later stage without any basis. Penalty imposed on the appellants, we observe that no evidence has been brought out by the dept. to establish that the two appellants-committed any one of the acts enumerated u/s 112(b) of the customs act knowingly. Mensrea is a necessary ingredient for imposing a penalty. While the goods are liable to confiscation no penalties can be imposed on the appellants u/s I12(b) as no evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he picture at any time. 2. The Commissioner who adjudicated the case confiscated the goods and imposed penalties on the two appellants. Hence these appeals. 3. There is no gain saying the fact that the goods in question, Chatton and Cup chains, are not notified under section 123 of the Customs Act. Further the import policy as then existed allows the import of these goods without licence. The appellants agree that the goods are of foreign origin but were brought into the country sometime back by three passengers and cleared them on payment of duty fine and penalty. The rival contentions have been examined in the light of the above facts. 4. Heard both sides. 5. The learned advocate strongly pleaded that in the case of non-notified goods, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in contravention of law. Repelling these contention the apex court held that although the burden was on the customs authorities they had discharged the burden by nullifying in particulars the story put forward by the appellant. 7. In the case before us the goods are not notified u/s 123 of the customs act. The import of the said goods is freely allowed. These facts have to be kept in mind while deciding the issues whether or not goods are smuggled. The two appellants were carrying the seized goods from Chennai to Mumbai. It is their contention that they were merely acting as carrier for a consideration. Shri Riaz-ur-Rahman in his statement dated 28-3-2002 states that one Ramji in Chennai has handed over the goods to him with instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. He seemed to have sold the said goods to some unknown broker outside Chennai Airport immediately after exit. 9. Further summons issued to the two appellants went unanswered. Under these circumstances the Commissioner held the goods in question were liable to confiscation u/s 11(d) of the customs act. 10. The advocate's contention that in respect of non-notified goods, the Dept. cannot ask any question relating to the acquisition of the goods of the person from whom goods are seized on a reasonable belief that the goods are smuggled into India is not acceptable. In fact in D. Bhoormal's case [1983 (13) E.L.T. 1546 (S.C.)] part of the goods seized were non-notified. In spite of that the Hon'ble Supreme Court held that the persons concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the issue of valuation, we observe that the goods have been valued after seizure in the presence of the appellants. No objections were raised at the time of seizure. The question of valuation cannot be raised at a later stage without any basis. 13. In regard to penalty imposed on the appellants, we observe that no evidence has been brought out by the dept. to establish that the two appellants-committed any one of the acts enumerated u/s 112(b) of the customs act knowingly. Mensrea is a necessary ingredient for imposing a penalty. While the goods are liable to confiscation no penalties can be imposed on the appellants u/s I12(b) as no evidence was adduced by the dept. to show that the appellants were knowingly transporting smuggled goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
