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2013 (5) TMI 216 - AT - CustomsIllicit Import of goods – Confiscation/seizure - Issue involved relates to seizure of brass metal scrap on the ground that they were of foreign origin and same were imported in contravention of provisions of Section 3(1) & 3(2) of Foreign Trade (Development & Regulation) Act, 1992 as amended under Section 110 of the Customs Act, 1962 illicitly brought into India. The adjudicating authority had directed under Section 111(b) & (d) of the Customs Act, 1962 absolutely confiscation. Held that:- Needless to mention that the said brass metal scrap is not a notified item under Section 123 of the Customs Act, 1962 during the relevant time. It is the case of the appellant that since if it is not notified goods, burden lies on the Revenue to establish that the said brass metal scrap were of foreign origin and smuggled into India. It is their claim that on both these counts, the Revenue has miserably failed to establish the same and hence the goods are not liable to confiscation. The Tribunal in its earlier proceeding, allowed the appeal filed by the appellant on the ground that the Revenue has failed to discharge the burden in establishing that these goods were of foreign origin and smuggled into India. However, on appeal filed by the Revenue, the Hon’ble High Court has remanded the matter to consider the statements of various persons and retractions made by these persons in deciding the issue afresh. In the present case, except the statement of the persons referred to above, there is no other corroborative evidence indicating that the impugned goods were of foreign ship breaking scrap and illicitly imported into India. In these circumstances, Tribunal find that the Revenue has failed to discharge its burden in establishing that the goods were of foreign origin and smuggled one particularly when the impugned goods were not notified under Section 123 of the Customs Act, 1962. - Decided in favor of assessee.
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