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TMI Blog2004 (9) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : Krishna Kumar , Member (J)]. - Heard both sides. It is seen from the impugned order that the Maruti Car Bearing No. MH OL-R-5433 has been confiscated under Section 115(2) of the Customs Act, 1962 and a penalty of Rs. 50 Lakhs has been imposed on the appellant under Section 112 of the said Act. The appellant has filed the appeal challenging the said confiscation and impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was performing the duty as Security Officer of the appellant which enabled him access to the screening and baggage intersection. Since said Yusuf is absconding after bail granted by the Hon'ble Bombay High Court, his statement, if any, has no evidentiary value. So far as the other co-accused Alloughani is concerned, he is not traceable after his statement was recorded and as such his statement al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adruddin Jiwani v. Collector of Customs. 2. 1994 (70) E.L.T. 52, CAL. - Extrusion v. Collector of Customs, Cal. 3. 1992 (57) E.L.T. 323 - Luxor Pen Company v. Collector of Customs. 4. 1997 (95) E.L.T. 364 (Tri.-Mumbai) - Peejay Woollens P. Ltd. v Collector of Customs, Bombay-II 5. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the knowledge and the connivance of the appellant, there is no question of confiscation. The ld. SDR appearing on behalf of the revenue reiterated the order of the Lower Authorities and submitted that the ld. Commissioner has passed the correct order. 3. After hearing both sides, perusal of the records and the case laws relied on by the appellant, we find that no mens rea has been establ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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