SHASHIKANT M WALHEKAR Vs. COLLECTOR OF CUSTOMS AND C EX

JUDGEMENT

(1.) BOTH these appeals are directed against the Order-in-Original No. 11/27/87-Pr, dated 6-9-1988 passed by the Additional Collector of Customs & Central Excise, Goa, ordering absolute confiscation of 250 TV sets and 935 cartons containing hay and bricks under Section 113 of the Customs Act and imposing personal penalty of Rs. 5.00 lacs both on Mr. S.M. Walhekar and Mr. Pratap L. Muchandi, the appellants herein, under Section 114 of the Customs Act.

(2.) As common questions of law and facts are involved and the appeals arise out of the same order of the Additional Collector, both the appeals are decided by this common order.

(3.) NEITHER of the appellants filed their reply to the said show cause notice on the ground that copies of certain documents were not given. They also did not appear for personal hearing, when they were called upon to do so. The Additional Collector, proceeded to adjudicate the matter upon the evidences available before him and ordered confiscation of the entire export consignment apart from imposing a penalty of Rs. 5,00,000/- on each of the appellants.