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Gurnam Singh Versus Supdt. of Customs (Preventive)

2015 (4) TMI 239 - SUPREME COURT

Confiscation of goods - appellant had failed to deposit the recovery amount depicted - Held that:- It is apparent, that in view of the appellant's written acknowledgement he could have been required to make good the deficiency in the goods deposited with him, by making payment therefor. The complaint also alleges, that action was initiated against the appellant, only on account of his having not deposited the required amount, consequent upon the issuance of Demand Notice - ends of justice would .....

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before the Chief Judicial Magistrate, Imphal , Manipur. In case such a deposit is not made, it shall also be open to the Customs Department, to recover the amount due, as arrears of land revenue. - Decided conditionally in favour of assessee. - Criminal Appeal No. 2017 of 2009 - Dated:- 18-3-2015 - Jagdish Singh Khehar And S. A. Bobde,JJ. For the Appellants : Ms meenakshi Arora , Sr. Adv. Mr Narendra Kumar, Adv. Mr Navneet Kumar, Adv. & Mr Vinod Mehta, Adv. For the Respondents : Mr R Bala , .....

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ny warehousing facility, on the same day i.e. on 24.09.1993, the appellant herein was contacted to keep the above goods in safe custody. On 24.09.1993 itself, he executed a superdnama acknowledging that he was having intimate relations with the importers, and accordingly, based on a mutual consent of the Customs Department as also the importers, he accepted to keep the aforementioned seized articles in his godown and in his physical custody. In executing the above superdnama , the appellant here .....

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act on my part or negligence in keeping and preserving of the goods which I established to be delivered, I will be bound to compensate such appropriate amount to the Department of Customs and Central Excise, Shillong which is equivalent to then seizure value of the goods." (emphasis is ours) The pleadings in this case, as also, the factual position emerging out of the orders available on the record of this case indicate that the entire component of javitir (mace) was not available with the .....

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on , PO Imphal , before the Chief Judicial Magistrate, Imphal , Manipur . The facutal position indicated hereinabove, is apparent from the narration recorded in paragraphs 8 and 9 of the Criminal Misc.Case . Paragraphs 8 and 9 are accordingly extracted hereunder: "8. That though the aforesaid demand notice dated 5.9.1995 for payment of the seizure value of seized goods served on Sh.Gurnam Singh though was duly received by him. He failed to deposit the requisite amount. Thereafter, in exerci .....

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een any explanation shown by him. 9. That as a result of the act of the accused Sh.Gurnam Singh he has caused a loss of ₹ 32 ,94,000 to the Department his conduct of non payment of the said amount or of failure to give explanation for the removal of the said cloves and Cardamoms from the custody causing loss to the department which includes public revenue as well as his missing from his place of residence at Imphal for the last many years till the date has contributed to a great degree to .....

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r made by the appellant, and rejected his prayers, by an order dated 26.09.2008. Dissatisfied with the proceedings initiated against him in the Crl.Complaint Case No.142 of 2005 filed before the Chief Judicial Magistrate, Imphal , as also, the order passed by the High Court on 26.09.2008, the appellant has approached this Court, through the instant appeal. Having heard learned counsel for the rival parties, and having examined the documents available on the record of this case, we are satisfied, .....

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