S. S. M. QUADRI, J.

( 1 ) THE petitioner is a partnership firm represented by its partner one Boddu Ramaiah. The firm deals in Stainless Steelware. While the partner was out of station, the officers of the Custom House, Visakhapatnam, questioned Boddu Atchutharama Gupta, son of he partner, who was present in the shop, as to whether he was in possession of they goods of foreign origin and seized certain goods consisting of Cassette Recorder etc. on the ground that they were imported illegally. The seizure is said to have take place on 7-9- 1978. Thereafter the requirement of the show cause notice and other formalities were dispensed with, as in his statement, the junior partner has stated that the case may be adjudicated without a show cause notice. On the basis of the material, the Assistant Collector, Customs, respondent No 3, on 11- 9-1978 held that the seized goods were illegally imported and acquired in violation of the prohibition imposed under Section 3 of the Imports and Exports (Control) Act, 1974 read with Section 11 of the Customs Act, 1962. It was also held that the said Atchutharama Gupta is liable to penalty under Section 105 of the Customs Act as he was in possession o

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