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2017 (4) TMI 582 - AT - Customs100% EOU - import of prohibited item - Ball Bearings - confiscation on the belief that they were imported into India though the import of fully finished Ball Bearings was not permitted under the 100% Export Oriented Unit license. Goods entered for export - Held that: - instead of fully finished ball bearings, the consignment consisted of old, rusted and junked ball bearings and bushes valued at only ₹ 2.65 Lakhs. This is conclusively established the mis-declaration on the part of the appellant. They have admitted to export old and junked ball bearings in the guise of fully finished ball bearings. Consequently, there is no reason to interfere with the impugned order in respect of confiscation of the export goods - confiscation upheld - goods allowed to be redeemed on payment of redemption fine of ₹ 5,00,000/- Goods seized from Bonded Warehouse, shops and godowns - goods imported through 8 consignments under N/N. 13/81-Cus - Held that: - The charges made against the appellant are very serious and have not been substantiated by tangible and solid evidences to establish that the imported consignments were fully finished ball bearings as well as were diverted in the local market. The demand solely resting on the retracted statements, cannot be upheld. At best, such statements may raise a suspicion in our minds that the appellant might have indulged in such fraudulent activities - The demand for customs duty needs to be established at least on the basis of preponderance of probability. The said evidence should at least result in the reasonable conclusion in the minds of a prudent man that such allegations are true. Decided partly in favor of appellant.
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