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S.K.BHATNAGAR
Standard Watch Co. – Appellant
Versus
Collector of Customs – Respondent
S.K. Bhatnagar, Member (T)
1. The learned counsel stated that this is an appeal against the order of Addl. Collector of Customs, New Delhi.
2. The DRI officers have searched their residential premises and recovered inter alia 19600 watches.
3. Subsequently 18540 watches were released even before the issue of show cause notice and the impugned show cause notice was issued in respect of 793 watches on the alleged ground that they had been acquired in violation of law.
4. During adjudication, the learned Addl. Collector himself ordered release of all the rest of the watches except 13. He confiscated these 13 watches on the ground that these HMT watches contained watch movements of foreign origin and were not genuine HMT watches.
5. During the course of adjudication the appellant inter alia brought it to the notice of the adjudicating authority that the seizure had not been properly effected and the seized goods had not been sealed and even when they were brought before the adjudicating authority the seal did not bear, the counter-signature of the appellant was not there. As such these 13 watches which were of HMT brand could not be related to the appellant beyond doubt.
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