E CHRZANIECKJ Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE above appeals arising out of the common impugned order of the Additional Collector of Customs, Madras, dated 17-3-1988 have been directed against the confiscation of 1200 cases of Beer valued at Rs. 1,44,000 under Section lll(d) and (m) of the Customs Act, 1962, the 'Act' for short, read with Section 3(2) of the Imports & Exports (Control) Act, 1947, and penalty of Rs. 50,000 on appellant Dutkiewicz Tomasz, Chief Steward, and Rs. 25,000 on appellant E. Chrzanieckj, Master of M.V. LENINGRAD, under Section 112 of the Act.

(2.) On the basis of prior information, the Customs officers intercepted the vessel m.v. LENINGRAD, at the outer anchorage of Madras Harbour on 15-3-1988 and boarded the vessel and obtained boarding particulars with reference to all the bonded stores. The Chief Steward, the appellant herein, declared in the Store List the following goods:

(3.) HEARD Shri Vadivelu, the learned D.R.