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 illicitly imported the same from Bangladesh. He also stated that the goods were loaded at the godown of Rustam at Chandrapara, Aurangabad and were scheduled to go to one Basirkhan, Begamgarh, Kanpur. Shri Taresh Mahaldar was also apprehended as an associate but he had no goods of his own in the truck. Thereafter, a statement of Taresh Mahaldar was taken on 16-1-1981 wherein he stated that he was an associate of the appellant Sheikh Samsuddin and was engaged in business of readymade garments illicitly imported from Bangladesh. The statements of Rambeer Singh, Aram Singh and Rampal Singh were also taken, who were the driver, khalasi and the representative of the owner in the aforesaid truck. In their statements all these three persons stated that they had no idea about the nature of the goods they were carrying.

3. The departmental officers, on a reasonable belief that the goods under recovery were smuggled into India from the neighbouring foreign territory, seized the goods as well as the vehicle under Section 110of the Customs Act, 1962. During the follow up action, the premises of Rustam Biswas who was implicated by the appellant at Chandrapara, Aurangabad was searched on 21-1-1981 which resulted recovery and seizure of one paper-chit and one exercise book showing transaction of contraband goods like tape-recorders and readymade garments of foreign origin. It was also revealed by the department during the course of the enquiry that one Amrit Singh Mukhiya of Vill. Kharsulia Bazar, Raniganj was connected for arranging the truck under seizure and he gave a statement on 19-2-1981 to that effect. He stated that he had no knowledge about the nature of the goods.

4. From the above stated facts of the case, the department had the reasonable belief that the goods under seizure were illicitly imported into India in contravention of Import (Control) Order, 1955 as amended, issued under Section 110(2) of Imports & Exports (Control) Act, 1947 and the Assistant Collector of Customs issued a Show Cause Notice to this appellant and eight other persons requesting them to show cause before the Collector of Customs & Central Excise, W.B. Calcutta as to why the goods and the carrier truck under seizure should not be confiscated and penalty should not be imposed on them under Section 112 of the Customs Act. In reply to the show cause notices the respective partiag filed their replies and statements before the learned Collector. The learned Collector after adjudication confiscated the truck under Section 115(2) of the Customs Act and imposed a redemption fine of Rs. 25.000/-. He confiscated the readymade garments seized and imposed a penalty of Rs. 20,000/- on the appellant. It is against that order the appellant filed an appeal before the C.B.E.C. and the learned Board dismisse