TMI Blog2000 (3) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... sed against payment by cheques. The Customs authorities subjected these to detailed examination. It was observed that the vouchers were devoid of details such as serial numbers of the engines etc. It was claimed that 100 Engines were kept with M/s. PAP by M/s Parda Motors (hereinafter termed as M/s. PM). The officers observed that there was no document witnessing the transfer of such engines from M/s. Parda Motors to M/s. Parda Auto Parts. The Customs observed that one of the seller M/s. Jain Impex were fictitious and non existent. It was further found that 15 Engines sold by M/s. Jamalchand Sons were not imported engines. On the strength of these investigations the show cause notice was issued to M/s. PAP and their partners. After hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) J.P. Bearing Co. v. Collector of Customs [1999 (109) E.L.T. 538 (Tribunal)]. 4. The Commissioner has laid stress on the judgment of the Supreme Court in the case of State of Maharashtra v. Natwarlal Damodar Das Soni [1983, E.L.T. 1620 (S.C.)]. In this judgment the Supreme Court observed that where the burden rested on the department, the department could discharge its burden by establishing circumstances from which a prudent man acting prudently might infer that in all probability the goods in question were smuggled goods and that the accused had the guilty knowledge thereof. 5. The facts of the case show that even at the time of drawing of the panchanama certain invoices and vouchers were shown to the Customs. At all times, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngines were so kept and the absence of any transfer challan does not reduce the value of his claim made in a statement recorded under Section 108 of the Customs Act. This statement is corroborated by the second partner of M/s. PAP. Several sellers of such engines whose vouchers were relied by the appellants had also confirmed the respective sales. The Commissioner has observed that M/s. Jain Impex were a fictitious firm. Shri Doiphode contested this and submits that the investigations were not thorough and also that no enquiries as to their whereabouts were made with the buyers. 8. We observe that the number of engines claimed to have been purchased from M/s. Jain Impex was relatively small. The bulk of the engines were those kept by M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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