K. Gopal Hegde, Member (J)

1. This appeal is directed against the Order bearing No. VIII(b)-10/29/Cus/80/32334 dt. 9.11.1982 passed by the Additional Collector of Customs (P) Bombay.

2. As the appellant had challenged the confiscation of 24 T-shirts and 29 half shirts and the levy of penalty of Rs.250/- and had not challenged the confiscation of other goods, it would not be necessary to set out in detail the facts of the case.

On 26.3.1980 on information that goods of foreign origin are being sold in Flat No. l2-B of Sun Sea Co-op Housing Society, the officers of the Customs proceeded to that flat and they found a person by name Omkar L. Verma coming down the staircase of that building. On information that he had purchased certain materials of foreign. origin from the flat in question the officers went and knocked at the door of that flat, but none opened it. Thereafter, the assistance of the police was sought. On arrival of the police the present appellant opened the door. The search was carried out. During the search 29 half shirts and 24 full T-shirts were recovered from a bathroom. The officers also recovered certain wrist watches which were thrown outside from the flat in