2002 (4) TMI 658

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..... ts against the order dated 1-8-2001 passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur upholding the order passed by the Joint Commissioner of Customs, Jaipur wherein he has confiscated the seized goods valued at Rs. 1,03,277 with option to redeem the same on payment of redemption fine of Rs. 25,000/- and personal penalty of Rs. 20,000/- and also ordered to pay the customs du .....

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..... ieces of components were parts/components of goods seized on 4/5-3-1997. He further submitted that some of the seized items are quite old and he was unable to produce record/documents pertaining to these goods, because all concerned employees had left the firm. At page 13 in the last para, the Commissioner (Appeals) has noted as under : "I further find that the appellants have failed to produce a .....

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..... from the details of the seized goods in the panchnama dated 5-3-97 and the statement of Shri Vasudev Moolrajani, Partner of the firm recorded on 5-3-97 under Section 108 of the Customs Act, 1962; that the seized goods were of foreign origin; that the burden of proof that the goods were not smuggled goods lies on M/s. Indian Electronics and they have not submitted any documents/proof that the seize .....

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