TMI Blog2004 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants. Such an examination revealed that the two appellants were carrying Chattons and cup chains of foreign origin valued at Rs. 41,02,850/- CIF. The appellants were asked to explain as to how they came to possess the goods in question. Riaz-Ur-Rahman one of the appellants in his statement dated 28-3-2002 stated that one Shri Ramji of Madras has asked him to deliver the said goods to one Shri Rajesh in Mumbai; that he does not know the addresses of either of them; that he requisitioned the services of Nazir-Ur-Rehman, the second appellants, to carry out the task and that he agreed to deliver the goods to Rajesh in Mumbai for a consideration. He pleaded that he was only a carrier along with the Riaz and was not the owner of the goods. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity is given to the accused to establish that the goods were acquired in the normal course of business and that there was no violation of the rules of natural justice, it could not be said that the dept. was throwing the burden of proving on the accused, what the dept. has to establish. The court observed that the dept. was simply giving an opportunity to the accused to rebut the first and the foremost presumption that arises out of the tell-tale circumstances in which the goods are found. 6. In the case of Kanungo Co. v. CC, Calcutta [1983 (13) E.L.T. 1486 (S.C.) = AIR 1972 S.C. 2136] it was urged before the Supreme Court that the burden on the customs authorities had not been discharged and that there was no evidence that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide his letter dated 26-4-2002 who submitted three baggage receipts of different dates in 2001 and 2002 issued at Chennai Airport in the names of Ismail Ishmat Ali, Abdul Batcha S Sadhick Ali and Shaikh Mohammed indicating the clearance of "Crystal assorted" and "Bead Rolls" and claimed that the goods under seizure are the ones covered under the receipts. The scrutiny of the three baggage receipts submitted by the advocate revealed that the description of the articles given in the baggage's receipt does not tally with the goods under seizure. Nor does the value of the seized goods tally with the ones shown in the receipts. The baggage receipts are in the name of three unknown persons two of whom could not present themselves before the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the decision of the Hon'ble Supreme Court in the cases cited Supra, we uphold the finding that the Dept. discharged the burden cast on it. 11. In regard to the contention that the goods are freely importable and therefore Section 111(d) under the Customs Act does not apply, we observe that under the import policy in force goods can be imported into the country only by a person who possesses an Import Export Code Number allotted by the licensing authority. In the present case no evidence has been tendered by the appellants to show that the goods were imported by such IE Code holders. Even goods, which are freely importable, can be imported only by those persons who possess IE Code given by the Licensing authorities under the Exim policy. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
