MOHINDER SINGH Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) BEING aggrieved by the order passed by the Ld. Collector of Customs (Appeals), Custom House, Calcutta in Order No. WB-CEX-17/84 dt. 10-7-1984 in dismissing his appeal against the order of confiscation of eleven wrist watches and 23 pcs. of watch movements, passed by the Ld. Assistant Collector of Customs, Barasat Customs Division in Order No. 41-Cus-BCD dated 2-3-1984, the appellant has presented this appeal with a prayer to set aside the orders of confiscation of the goods and also the imposition of the penalty of Rs. 300.00 on him.

(2.) Briefly stated the facts of the case are, that on the basis of reliable information the Customs Officers of P. & P.D., W.B., Calcutta searched the shop premises of the appellant named and styled as M/s. Gurunanak Watch Company at Shop No. 21 of Radha Bazar Street, Calcutta on the 18th day of September, 1981. The search was conducted in the presence of the Proprietor, Shri Mahindra Singh and two independent witnesses on the strength of the search order issued by the competent authority which resulted in the recovery of 11 (eleven) wrist watches and 23 (twenty-three) Pcs. of watch movements, both of foreign origin collectively valued at Rs. 6,495.00.

(3.) ON 19.9.81 the appellant produced xerox copy of one Cash Memo bearing No. 1722 dated 21-4-1980 of Messrs Plaza Times claiming to have purchased the watch movements seized in this case and another bill No. A-1495 dated 16-11-1979 of Adnan Watch Co. in proof of having purchased 10 watches out of the 11 (eleven) watches seized and with respect to one watch which is admittedly of Japan in origin he could not produce any documents, but gave a statement to the effect that the same was given to him by a person for fixing a chain to it, one day prior to the date of seizure.