9911796707
TMI Blog2003 (7) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... m different persons without bill/invoice. These Clocks were confiscated under an adjudication order dated 23-10-2000 for being illegally smuggled into India and Shri Bajaj did not have any Bill/Invoice to prove the legal possession of the goods. Shri Bajaj filed an appeal before the Commissioner of Customs (Appeals). The Commissioner (Appeals) confirmed the adjudication order holding that the goods were liable to confiscation under Section 111(d) of the Customs Act. 2. Appellant challenges the above order on the ground that it is neither sustainable in law nor in the facts of the case. It is being submitted that Clocks in question were eligible for restricted import and that the appellant had purchased the goods on the day previous to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and had given particulars of the import and had stated that the goods had been sold by him to Shri Bajaj. His statement that goods were sold only on 5-2-99 was incorrect. 3. The learned SDR has pointed out that these goods required licence for import and since the appellant could not produce any evidence about their legal import on the date of search and since the invoice subsequently produced has been stated to be of a subsequent date, the confiscation of the goods was justified. He also pointed out that watches remain specified under Section 123 of the Customs Act and if that entry did not cover alarm clocks another entry (electronics goods) under Section 123 would cover them and in either case, burden of proof regarding legal impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers are hardly the relevant level for the Customs authorities to enforce the law relating to import restrictions. The investigation at this level only disrupts business without proportionate gain in law enforcement. The Revenue's submission based on Section 123 of Customs Act cannot be accepted, since that was not the case in the proceeding before the lower authorities. Further, only watches are listed under Section 123 in respect of time keeping devices and not alarm clocks. If it was the intention to include alarm clocks also, the Government would have included them specifically along with watches. The entry for 'electronic goods' cannot be pressed into service in respect of alarm clocks. There is also no evidence that the alarm clocks in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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