COLLECTOR OF CUSTOMS AND CENTRAL Vs. S.D.V. RAJKUMAR
LAWS(CE)-1991-10-39
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on October 04,1991

Appellant
VERSUS
Respondents

JUDGEMENT

S. Kalyanam, Member (J) - (1.) THE above appeals are filed by the Collector of Central Excise and Customs, Trichy and are directed against the order of Collector of Customs and Central Excise (Appeals), Madras, dated 29 -12 -1989. On 28 -9 -1982 the Supdt. of Central Excise and officers seized saris, textiles and kailies valued at Rs. 7,040/ - from the residential premises of Shri SDV Rajkumar, on a reasonable belief that the same were kept for export outside India and formed part of a consignment involved in OR No. 21/82 of CPP/Arantangi. The proceedings instituted after investigation resulted in the order of the Assistant Collector, Trichy dated 1 -2 -1
(2.) )89 exonerating the respondents herein of the charges. The Department preferred an appeal before the Collector (Appeals) contending inter alia that the original authority has passed the order without any territorial jurisdiction and the evidence on record did not warrant giving benefit of doubt to the respondents herein The lower appellate authority negatived the contentions and rejected the Department's appeals. It is against this order of the lower appellate authority the Department has come in appeal before this Tribunal.
(3.) SHRI P. B. Vedantham, the learned DR referred to the question relating to jurisdiction and also the appreciation of evidence and prayed for remand of the matter for de novo adjudication. Shri Rajkumar, Respondent in Appeal No. C/272/90 appearing in person contended that there is absolutely no evidence at all connecting him with the commission of any offence and the plea in regard to want of jurisdiction is also without any legal basis and prayed that the impugned order may be upheld.;


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