M P GOENKA; ANIL JATIA Vs. INSPECTOR, CUSTOM
LAWS(DLH)-2007-8-439
HIGH COURT OF DELHI
Decided on August 21,2007

M P Goenka; Anil Jatia Appellant
VERSUS
Inspector, Custom Respondents

JUDGEMENT

- (1.) Petitioners are co-accused in a complaint filed by Sh. Chander Pal, Inspector Preventive Custom, New Delhi under Section 135 (1) (b) of the Customs Act 1962.
(2.) In a nut shell, gravement of the allegations in the complaint against the petitioners and other co-accused are that premises of M/s. Prakash Transport were searched which resulted in seizure of imported fabric, in respect whereof documents of legal import were not available. Names surfaced of Annapoorna Textiles and Aaditya Trading Company the stated sole proprietory firms of Anil Jatia and Mahabir Prasad the petitioners of Crl. M.C.Nos. 4255/2006 and 6404/2006 respectively. It is alleged that out of 206 bails in the godown, 136 bails were accounted for under bill of entry 70 bails could not be accounted for. According to the complaint the goods in the godown were stated by the transporter to be belonging to Aaditya Trading Company. It was further stated that Annapoorna Textiles, the sole proprietory firm of Anil Jatia had acted as the purported importer.
(3.) Petitioners filed applications praying that they should be discharged for the reason in the adjudication proceedings, adjudication order dated 4.5.2000 passed by the Commissioner Custom of ordering confiscation of the seized goods was set aside by CEGAT vide order dated 2.7.2003.;


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