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2019 (8) TMI 694

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..... o confiscation” in Section 112(b) are very crucial. It has to be ascertained as to whether such person knows or has reason to believe that the goods are liable for confiscation for imposition of penalty under Section 112(b) of the Act. In the instant case, it is seen that the Customs Officers on 02.03.2017 found one Orange colour Polythene Bag Lying on the table of the Billing Counter of the shop. Shri Mayeenuddin informed the Officers that the said packet was kept by Mr. Rouf who left the place before entering the Officers. It is stated by Shri Mayeenuddin that since there was no other customer in the shop at that time, he was going through the Accounts of the Shop. The Customs Officers immediately took possession of the orange colou .....

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..... aid shop. Shri Mayeenuddin, sitting at the Billing Counter of the shop informed the Officers that one person named Mr. Rouf, who is resident of Charakpuri, Karimganj had kept the packet. It is also stated that Mr. Rouf had left the shop as the officers entered the shop. It was found that Md. Saleh Ahmed, Proprietor of M/s Zaman Traders was not present at the time of visit of the officers. It was found that the said packet contained 20 nos. of Gold Bars bearing foreign inscription. The officers recorded the statement of both the appellants. A Show Cause Notice dated 18.08.2017 was issued proposing confiscation of the seized gold and to impose penalty on the appellants. By the Adjudication order, the Commissioner confiscated the seized 20 nos .....

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..... of the Customs Act, 1962, shall be liable to penalty. The expressions which he knows or has reason to believe are liable to confiscation in Section 112(b) are very crucial. It has to be ascertained as to whether such person knows or has reason to believe that the goods are liable for confiscation for imposition of penalty under Section 112(b) of the Act. 6. In the instant case, it is seen that the Customs Officers on 02.03.2017 found one Orange colour Polythene Bag Lying on the table of the Billing Counter of the shop. Shri Mayeenuddin informed the Officers that the said packet was kept by Mr. Rouf who left the place before entering the Officers. It is stated by Shri Mayeenuddin that since there was no other customer in the shop at that ti .....

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