CHAMPALAL Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS appeal is directed against the order of the Collector of Customs (Appeals), Madras dated 26.4.1988 confirming the order of the Assistant Collector of Customs, Madras dated 20.11.1985 and confiscating absolutely 11,000 Nos. of zip fasteners of foreign origin under Section 111(d) and (p) of the Customs Act, 1962 ('the Act' for short) read with Section 3(2) of the Import and Export (Control) Act, 1947 and imposing a penalty of Rs. l,000/- under Section 112 of the Act.

(2.) On the basis of prior information, on 27.12 1984 at about 10.00 a.m., the Customs Officers searched the godown at No. 19, Nainiappa Maistri St., Madras-3, belonging to the appellant herein. The appellant was not present at that time. The authorities found zip fasteners of foreign origin totalling 11,000 Nos. and since there were no documents or valid vouchers to prove the licit origin of the goods, the authorities effected the seizure of the same under a mahazar as per law. Further proceedings alter necessary investigation, ultimately resulted in the present impugned order now appealed against.

(3.) HEARD Shri K.K. Bhatia, the learned S.D.R.