Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 2 - AT - CustomsAbsolute Confiscation - penalty - smuggling - wrist watches - notified goods u/s 123 of the Act - the foreign brand watches seized, are notified goods therefore the burden to prove that the goods are not smuggled is on the person from whom the goods were seized - Held that: - the appellant is claiming the ownership of the goods contained in 6 cartons. The invoice submitted by the appellant has been verified by the investigating agency and it was fond that so called supplier M/s. Srusthi Enterprises is not existing on the address given in the invoice. In view of this fact the supplier of goods has not been established. All other documents submitted by the appellant, in my view of no help to the appellant for the reason that when the supplier is not existing at the address given in the invoice then there is no need to go into other documents. I am therefore of the view that since the appellant could not discharge the burden that the goods seized is other than the smuggled goods, the goods have been rightly confiscated absolutely, which is upheld. Imposition of penalty of ₹ 1,00,000/- - Held that: - the penalty of ₹ 1,00,000/- imposed on the appellant appears to be on higher side, hence, the same needs to be reduced. I therefore reduce the penalty of ₹ 1,00,000/- to ₹ 40,000/-. Appeal disposed off - decided partly in favor of appellant.
|