K. Gopal Hegde, Member (J)

1. The revision applications filed before the Central Government against the Order bearing in 252 to 2255 of 1980, dated 31st December, 1980, passed by the Central Board of Excise and Customs, statutorily stood transferred to the Tribunal for being heard as appeals.

2. The facts necessary for the disposal of these appeals may be stated as under:

On secret Information the officers of the Customs Preventive Collectorate, Bombay, seized 9 packages of textiles of foreign origin valued at Rs. 1,67,425/- from the uninhabited dilapidated premises at Ulhasnagar Camp No. II. They also recovered 29 similar packages of textiles of foreign origin concealed under dry grass and thorny shrub from a ditch near the residential premises of one Shri Ramesh alias Hansraj at Ulhasnagar Camp No.III. Besides the above packages the officers seized two Ambassador cars bearing Nos. MMD 4897 and MMB 7540 found abandoned near the ditch. On inspection of the seized cars some dry grass similar to the dry grass used for concealing 29 packages were found in the luggage boot of both the cars. On enquiry the officers came to know that the Car No.MMD 4897 was registered in the name of one Shri Hussein Kassam Mukadam and the Car No. MMB 7540 was registered in the name of one Shri Abdul Rashid Abdulla. Further enquiries revealed that the registered owners were fictitious persons and transfers had been effected in fictitious names.

On secret information that the appellants Lachman Sobrajmal Sajnani (for short Lacchu) and Shri Purshottam Gangadas Belani (for short Pishu) were involved in the smuggling of the goods under seizure alongwith appellant Shamshi, a watch was maintained at Mulund Octroi Naka for the car of Lacchu bearing No. MRX 5016. On 20.11.77 at about 3.45 hours the officers intercepted the above car which was proceeding towards Bombay. Both Lacchu and Pishu were in the car alongwith one shri Ashok Lakhimal Vijirani, brother-in-law of Lacchu. The search of the car resulted in recovery of one page of an exercise book containing accounts of foreign textiles concealed under the front seat. The statements of Lacchu and Pishu were recorded. Among other things, Lacchu stated that appellant Allauddin Shamshi had approached him to arrange for storage and disposal of smuggled textiles and accordingly he had contacted. Hansa Dada and Pishu for storage and disposal of the smuggled goods. He also gave the telephone number of the appellant Shamshi. He further disclosed that the appellant Shamshi had brought the goods in Truck No. 6667 to Shilphata and from there the driver of Hansa Dada took the truck to Ulhasnagar Camp in and had concealed the goods.

Pishu inter alia stated that he was to sell the smuggled foreign textiles and for this purpose he had met Hansa Dada on 13th, 14th and 19th November, 1977. He had also admitted that the sheet of paper seized from the Car No. MRX 5016 on 20.11.1977 contained particulars of smuggled textiles and entries are in his handwriting. He also revealed that some more packages are lying concealed in a room in a barrack near the residence of Hansa Dada and also pointed out the premises. In pursuance of the information of Pishu, the Customs officers searched the room in question and seized the 2 packages containing smuggled textiles. The investigation revealed that the said room was in the occupation of one Nandkishore Nathlal Nama alias Chipa and when he was away at Rajasthan some unknown per-sons had replaced the lock and concealed the seized packages in the said room.

Further investigation revealed that the truck number 6667 belonged to the appellant Shamshi. It was registered in the fictitious name of one Abdul Rashid Abdullah . Efforts were made to trace the truck and it was finally traced on 6.3.1978. The driver of the truck Appa Shankar Gaikwad and the cleaner Prakash Mahadeo Shinde stated that the truck belonged to one Mamoo and Mamoo was none other than the appellant Shamshi whose photograph they