HEMRAJ AGARWALLA Vs. COLLECTOR OF CUSTOMS AND C EX

JUDGEMENT

(1.) THESE are two appeals filed by the appellants against the orders passed by the learned Additional Collector of Customs & Central Excise, Shillong vide No. COL/CUS/Addl. Collr./12/88 dated 11-4-1988.

(2.) The brief facts of the cases are that one Toyota Corona Cara (made in Japan), bearing Registration No. BWP-6252 has been seized at Ganeshguri, Guwahati, by the Customs Preventive Staff on 26-6-1986 at 1400 hours, from the possession of Shri Hemraj Agarwalla, S/o Shri Om Karnal Agarwalla, Ganeshguri, Guwahati on the reasonable belief that the same has been procured by him in contravention of the provisions of Section 3(1) of the Import Export Control Act, 1947, read with Section-11 of the Customs Act, 1962.

(3.) SHRI Hemraj Agarwalla vide his reply dated 17-3-1987 denied all the charges levelled against him in the show cause notice. He further submitted that in the month of April or May, the exact date he did not remember, Mrs. C.S. Lama left the Toyota Corona No. BWP-6252 at his residential garage for thorough check and repair during his absence, later on when learnt about it he instructed to his son to do the needful as he was out of station. He also stated that there may be some error regarding dates and other details. Further he reiterated what he had been stated earlier. Lastly, he prayed for personal hearing.