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2019 (8) TMI 690 - AT - CustomsConfiscation - redemption fine - penalty - smuggling - action against the buyer of goods instead of the importer - Micro SD Cards - HELD THAT:- It is an admitted fact that these are goods purchased from Delhi by duly VAT paid bills through Tax Invoice Nos 152, 153, 154 for the entire quantity of 10,800 pieces of Micro SD Cards from the supplier M/s Deepak International, Hardhyan Singh Road, Delhi. It is also an admitted fact that Ledger and Bank Statement of the Appellant shows that he paid the Supplier M/s Deepak International, an amount of ₹ 20,40,000/- by two Cheques from his Bank Account. It is also an admitted fact that there was wide discrepancy in the Inventory List prepared by the Customs officers and findings of “Joint Inspection” where the Appellant also participated. There is force in the contention of the Ld. Counsel for the Appellant that if Revenue had doubt about these goods being smuggled, they should have taken some action against the supplier but no such action was taken - also there is force in the contention of Ld. Counsel for the Appellant that these goods are not notified and do not fall under the ambit of Section 123, but even then the Department has sought to shift the onus on the Appellant to prove that the goods are legally imported by not taking any action against the supplier. The confiscation, redemption fine and demand of duty is therefore set aside - appeal allowed.
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