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2019 (1) TMI 1450 - HC - CustomsSmuggling - Unpaid seller of goods - non-existent individual consignment found - brown colour tapes containing 21510 pieces of 4GB memory cards (unbranded of Taiwan make) and other items inside the computer UPSs - return of goods for resale - Held that:- Whilst there was no dispute that M/s Sui company’s name is found in the Import General Manifest and further that the petitioner’s mobile number too was apparent, the inter se relationship between the two is unknown - When this Court directed the adjudicating authority to consider amending the show cause notice, in the opinion of this court at the stage, when the request was taken into account, the onus was upon the petitioner to produce the relevant documents to establish its relationship with the consignor (Sui Co., Hong Kong) - That the petitioner’s name could be discerned in the Import General Manifest or any other relative document per se does not establish that he was the unpaid seller. Other documents prima facie indicating that he had a pre-existing relationship with M/s Sui Co. or that he had title to the goods or that he was authorized by the company in some capacity would have strengthened its case. The petitioner’s remedy is by way of an appeal to the Commissioner of Customs (Appeals) - Petition disposed off.
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