S.K. Bhatnagar, Member (T)

1. These are the appeals against the order of the Addl. Collector of Customs, Delhi dated 15.9.1988 passed with reference to two consignments of DMF disks received under AWB No. 555-1039-2130 and under AWB No. 555-1039-2126 received in the name of M/s. Charu International (P) Limited, New Delhi.

2. Regarding the first consignment, the Bill of Entry No. 210396 dated 10.11.87 was filed and the matter was adjudicated upon by the Asst. Collector of Customs Shri K.J. Chowdry on 17.11.87. By this order, the Asst. Collector confiscated the goods but allowed them to be redeemed on payment of fine of Rs. 10,000/- only.

3. It is the department case that before the goods could be physically released a complaint was received by the Customs from M/s. Charu International in which they stated inter alia that it appeared that somebody had used their name and imported the goods and was trying to clear the same from Customs.

4. As such the Customs preventive kept surveillance and when one Shri Rajesh-war Sharma approached the cargo unit with the documents they interrogated Shri Sharma. It is the department contention that Shri Sharma said that the goods actually belonged