TaxTMI 
TaxTMI 
2010 (1) TMI 994
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....mpugned order the Commissioner of Customs has confiscated electronic goods such as mobile phones, camera battery adapters, sony handycam, sony video walkman, etc. totally valued at approximately Rs. 11 lakhs under the provisions of Section 111(d) of the Customs Act, 1962 read with Section 3 of the Foreign Trade (Development & Regulation) Act, 1962 with an option of redemption on payment of a fine ....
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....the customs officers along with related documents for further action, and the appellant and Chockalingam were handed over to the Superintendent R&I (Sea) on 18-1-2002. As per the statement before the police officials, the appellant stated that they regularly brought and sold foreign goods, one Yusuf whom the appellant had met in Singapore in December 2001 used to send electronic goods through othe....
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....which the goods purchased by him were carried. Three bills were produced by the appellant along with 2 baggage receipts. The bills were verified and it was found that in regard to 2 bills the seller had sold some goods to two different persons and one of the bills have been cancelled for non-payment and no goods had been sold to the appellant. The sale of cellphones or handsets which were recovere....
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.... Shri Chockalingam denied having known the appellant earlier. 4. We find that the evidence on record in the form of statement of Chockalingam, although retracted later, and the false nature of the bills and baggage receipts clearly points out to the involvement of the appellant in smuggling of the goods in question. We find that the Department has discharged the burden cast upon them that the sub....