R P HUSSAIN Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE revision application filed before the Government of India against the order of the Central Board of Excise and Customs dated 18-4-1980 under which the Board while confirming the finding of the Additional Collector of Customs, Cochin against the appellant, modified and reduced the penalty levied on the petitioner by the original authority from Rs. 1,00,000/- to Rs. 10,000/-, stands transferred to this Tribunal in terms of Section 131B(2) of the Customs Act, 1962 for being disposed of as if it were an appeal filed before the Tribunal.

(2.) On 7-1-1972 at about 4 PM on the basis of prior information the Asst. Collector of Customs, Kozhikode Division, along with the officers visited the godown at No. 22, M/s. Patel Volkart Ltd. at Kozhikode known as "Bales Godown" and recovered there from contraband goods of various types such as typewriters, grinders, bread roasters, shock absorbers etc. of foreign origin detailed in the impugned order and valued at Rs. 5,75,640/-, in 82 bundles. The authorities effected seizure of the same and instituted proceedings against various persons and in the present appeal I am concerned only with reference to the appellant against whom ultimately the Central Board of Excise and Customs sustained a penalty of Rs. 10,000/- under Section 112 of the Act on the ground that he was also concerned in the commission of offence in respect of the goods in question in the godown.

(3.) THE learned SDR urged that in the second statement recorded from the appellant on 13-4-1972 he had stated that he knew about the storage of contraband goods in the godown in question and did not disclose it to the authorities for fear.