T.P. Nambiar, Member (J)

1. This is an appeal filed by the appellant against the orders passed by the Central Board of Excise & Customs in Order No. 450-455/82, dated 27-9-1982 wherein the learned Board confirmed the orders dated 6-3-1982 passed by learned Collector of Customs & Central Excise, W.B. Calcutta imposing a penalty of Rs. 20,000/- on the appellant and confiscating the goods in question.

2. Briefly stated the facts of the case are that on 16-1-1981, at about 3.30 hrs. the Customs officers of Divisional Preventive Unit Krishnanagore intercepted a Truck bearing Registration No. URC-69 on H.H. 34 near Jangipur and searched the aforesaid truck. As a result thereof they recovered 16.617 pcs. of old and used readymade garments of foreign origin for which, no evidence - documentary or otherwise as to their licit importation could be produced. Five persons including the appellant Shri Samsuddin were on board on the truck and they were apprehended. The appellant Sheikh Samsuddin who claimed the ownership of the goods under recovery stated in a written statement tendered by him before the Customs Officers that he had procured the goods from one Rustam of Aurangabad who illicit