TMI Blog1977 (12) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... t, for being concerned in dealing with goods liable to confiscation under Section 111 of the Customs Act. The case against the appellant, briefly stated, was that on 23-3-1966, a party of Customs Officers searched the premises of M/s. M.R. Prabhu Sons and seized 17 bags of cloves weighing 8,82,550 Kgs. The said cloves were cloves sold by the writ petitioner-respondents to M/s. Prabhu Sons which the petitioner himself claimed to have purchased on 18-3-1966 from one Shah Prekaji Devichand, Bangalore. At the search on 28-3-1966, 75 bags of nux vomica weighing 5,625 kgs. were also seized, alleging that they were used for concealing the cloves in the course of transportation from Salem. The case of the Customs Department was that the cloves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purchased by Shah Devichand Pramaji. The bags were wet, and smeared with mud, at the time of seizure. In paragraph 18 it was noticed that the Department's investigation disclosed that the seized cloves were of Ceylon origin and were fresh imports, rich in oil compared to other varieties, with strong aroma and the petals intact. The goods were estimated to be not more than six months old. Samples were shown to persons in the trade and the planters of cloves and their opinion also confirmed to the effect that the cloves were of foreign origin and of recent crop. The total weight of the cloves seized was 882.550 kgs. and the bags were of varying weights. The cloves were packed in gunny bags only and there were no polythene bags. The Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was given opportunity to produce the document of regular import, but failed to do so. On these facts, the cloves were held to be smuggled and the nux vomica bags which were used to conceal the smuggled-goods were held liable to confiscation under Section 111 of the Act. This is the gist of the Collector's order. Ex. P-4 order again discusses the evidence and the circumstances. In para 4 it noticed that the Collector has disbelieved, the transporting of cloves from Bangalore to Salem and also the Sale of cloves by Shri Premaji Devichand to the appellant. It noticed also that there was no evidence that the cloves were transported to Salem. The appellate Authority refused to place reliance on the bills produced by the appellant as they did no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
