9911796707
TMI Blog1996 (10) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : Gowri Shankar, Member (T)]. - The four containers containing textiles, wrist watches, and other goods valued at Rs. 69.85 lacs CIF were seized by the Customs on the ground that these were to be smuggled into India, and were not covered by the value import licence. After investigation, notice issued for various persons purported to be concerned in the importation. Among these, is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the Collector's view that the containers are "packages" is wrong, while the Departmental Representative contends that these are "packages" in the sense that smuggled goods were packed in them. In Thandulal Dhanuka v. State - AIR 1964 Calcutta 490, the Calcutta High Court had held that bank locker is not a "package" within the meaning of Section 168 of the Sea Customs Act, the Court went by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore not sustainable. 4. It can also not be said that the goods were "concealed". The record indicates that the goods were themselves packed as discussed above, and the packages kept in the containers. There is nothing to show that the goods were concealed in the sense that they were so packed or hidden with the object of obscuring them from view. Section 119, therefore will not apply. 5.&e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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