1985 (12) TMI 187

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..... etail the facts of the case. On 26-3-1980, on information that goods of foreign origin are being sold in Flat No.l2-B of Sun & Sea Co-op Housing Society, the officers of the Customs proceeded to that flat and they found a person by name Omkar L. Verma coming down the staircase of that building. On information that he had purchased certain materials of foreign origin from the flat in question, the officers went and knocked at the door of that flat, but none opened it. Thereafter, the assistance of the police was sought. On arrival of the police the present appellant opened the door. The search was carried out. During the search 29 half shirts and 24 full T-shirts were recovered from a bathroom. The officers also recovered certain wrist watc .....

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..... had categorically stated that the seized goods as well as the goods sold to Verma were purchased by him from the passengers coming from abroad. This statement had not been retracted. The complaint of the appellant that it was not voluntary cannot be accepted. The panchanama describes the goods as of foreign origin. Shri Senthivel further urged that besides the confiscation of T-shirts and half shirts, there was confiscation of the wrist watches and the allegation in the show cause notice was that the wrist watches were thrown out by the appellant and that the appellant had not challenged the order of confiscation of wrist watches. In the said circumstances, no exception can be taken to the personal penalty imposed on the appellant. 5.&ems .....

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..... the goods are of foreign origin that by itself would not be sufficient to order confiscation in the absence of clear evidence that they were smuggled goods. The circumstances and the other evidence relied on by the department could only give rise to suspicion. Suspicion however strong is not substitute for proof. 6. In the above view of the matter, the order of confiscation of the T-shirts and half shirts is liable to be set aside and the same is set aside. They shall be released to the appellant. 7. As regards, the penalty besides confiscation of T-shirts and half shirts, the Additional Collector had ordered confiscation of the wrist watches and that part of the order of the Additional Collector had not been challenged. The allegat .....

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