9911796707
TMI Blog2001 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. - Vide the impugned Order, brass scrap weighing 762 kgs. and valued at Rs. 95,250.00 has been confiscated absolutely on the finding that the same was of foreign origin and was smuggled. Apart from that, personal penalty of Rs. 20,000.00 has been imposed upon the first appellant, Shri Binod Kumar and Rs. 10,000.00 on the second appellant, Shri Sunil Kumar. 2. A railway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed consignment from Jainagar to Mirjapur City. 4. The show cause notice issued to the appellants proposing confiscation of the seized goods and imposition of penalties upon the appellants, was adjudicated upon by the Deputy Commissioner. Appeals against the Order of the Deputy Commissioner did not succeed before the Commissioner (Appeals). Hence the present appeals. 5. Shri Vijoy Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the goods. Mere presence of a few foreign markings on some pieces of scrap by itself, would not establish the smuggled character of the goods. Such markings may, at best, suggest that they are of foreign origin. It must be remembered that all the foreign origin goods found in India cannot be considered to be smuggled goods. There should be a positive evidence to prove that the goods have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at best suggest foreign origin of the goods but not their smuggled character. In the absence of any positive proof of the smuggled nature/character of the goods in the present case, seizure is bad in law and consequent confiscation shall be held to be illegal. The Customs Officers are expected to discharge their duties under the Customs law with utmost care, caution and circumstances, lest the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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