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2008 (9) TMI 314 - CESTAT, NEW DELHIConfiscation of Imported Goods smuggling There is no direct evidence of smuggled nature of ball bearings from Nepal. While it is admitted that the ball bearings are of foreign origin, the only evidence is in the statement of Shri Karam Chand (retracted later) who submitted that the same were according to the dalals smuggled from Nepal. This evidence is of hear say in nature. - Such evidence could be accepted only if some corroboration is available Regarding valuation, in the absence of specification of the ball bearings in the Panchnama, linking with import documents relating to import of identical goods or similar goods to show the value arrived at, it may not be advisable to accept the value in the Panchnama Since there is no evidence of smuggled nature, confiscation can not be upheld.
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