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T.P.NAMBIAR
Yogendra Jain – Appellant
Versus
Collector of Customs (Prev. ), West Bengal – Respondent
Per Shri T.P. Nambiar: This is an appeal filed by the appellant against the order passed by the Collector of Customs (Appeals), Calcutta in Order No. Cal. Cus-49/92, dated 24.1.1992. In terms of the impugned order he confirmed the confiscation of the goods seized in this case at Serial Nos. i to 9 and 12. He confirmed the penalty imposed on the appellant, but set aside the penalty imposed on the shop.
2. This case pertains to the seizure of notified goods at Item Nos. 1 to 9. These are Gents Wrist Watch Case complete with back, dial and brand of Citizen-make & Richo-make and somewhere Ladies Wrist Watch Cases. Item No. 12 is Oil for Wrist Watch (1 Box X5 packs). There were other items also seized in this case including the currency of Rs. 30,000.000 which were released in favour of the appellant.
3. Show cause notice was issued. Reply was furnished by the appellant and thereafter, the Adjudicating Officer passed an order and in appeal against that order the learned Collector (Appeals) released Items: i 0 and 11 and the Indian Currency of Rs. 30,000.00 and the documents at Item No. 14.
4. The learned Consultant, Shri P.K. Sengupta for the appellant stated that Item Nos. 10 and 11
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