TMI Blog1983 (2) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... by Shri Jeth Mal, accompanied by Shri Mana Ram and driver Lal Dass. As no documents to show legal acquisition/possession of the foreign bush shirts etc. was produced, the goods, the persons and the truck were detained. The 5164 bush shirts, shirts and 356 pants were then handed over to the Jodhpur Customs who seized them under Sec. 110 of the Customs Act, 1962. The truck was also seized and the three persons were arrested by the Customs officers but allowed bail on 12-3-1979. 3. Shri Jeth Mal stated that he had purchased the goods under proper bills and vouchers and Shri Mana Ram, labourer, was assisting him. The latter confirmed loading the truck and being on board. Shri Lal Dass stated that the truck was engaged by Shri Jeth Mal on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges , according to the Deputy Collector. The TR 5 s were Only being used as legal cover and such goods not having been auctioned, the logical conclusion is that they have been imported through an unauthorised route. No involvement of Shri Mana Ram, the labourer, Shri Moola Ram, the truck owner or Shri Lal Dass, the driver, in the dealing of smuggled goods was, however, found. 6. The goods, valued at ₹ 30,488/-, were ordered to be confiscated under Section 111 and a penalty of ₹ 2000/- was imposed on Shri Jeth Mal under Section 112. The truck used was confiscated under Section 115 and ordered to be released on payment of ₹ 1000/- as fine in lieu. No penalty was imposed on any of the other three persons. 7. An ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition and the order is without jurisdiction; (vi) apart from the allegations being false, no case is made out even on these facts; (vii) the case has to be adjudicated on its own merits and not on conjectures and prejudices of officers; (viii) the seizure being patently illegal, the order imposing penalty and redemption fine is liable to be set aside; (ix) the applicant Lal Dass also preferred an appeal before the Appellate Collector but he has not even considered it and hence the order is liable to be set aside on this count as well; and (x) that the penalty of ₹ 2000/- and the fine of ₹ 15,000/- was paid as the goods had deteriorated but this was not considered by the appellate authority. 9. The Tribunal hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal records and these could have been inspected by the appellant at the time of adjudication, so there was no ground on this score. 12. These contentions were not accepted by the Counsel, in rebuttal, as only 1100 bush shirts were claimed by the appellant as cotton. One of the bills produced clearly mentions cotton bush shirts but the department made no investigation to check the veracity. His client produced documents immediately and the department has to disprove them. The report mentioned in para 16 of the Adjudication Order was not also shown to the appellant. 13. Chapter IVA of the Customs Act is designed to detect illegally imported goods and prevent their disposal. These provisions do not apply to foreign goods of the type w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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