TaxTMI 
TaxTMI 
2002 (12) TMI 521
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....ree appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner of Customs, Patna vide which he has absolutely confiscated 44 gunny bags of metal scrap on the findings that the same are smuggled in character. In addition the truck found transporting the said metal scrap has also been confiscated with an option to the appellant to redeem the s....
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....h the Sales Tax Department and was running the business in metal scrap for the last 18 years. He took the plea before the officers that the appearance of country of origin on some of the pieces of the metal scrap is no proof of the entire quantity of metal scrap being of foreign origin or the same being of smuggled character. He also contended that the onus to prove the smuggled nature of the good....
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....rove the indigenous nature of the seized metal scrap and as such the contraband nature of the same is established. 4. After hearing the ld. Counsel for the appellants and Shri A. Sinha and Shri T.K. Kar, ld. SDR for the Revenue I find that metal scrap is a non-notified item in asmuch as the same is neither notified under Chapter IV of the Customs Act, nor under Section 123 of the said Act. A....
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....he case of Hindusthan Bearing Corpn.-1990 (50) E.L.T. 91. In the case of Abdul Mannan-1991 (54) E.L.T. 350(T) metal scraps were held to be non-smuggled by observing that the same are easily available into the market and there is no evidence on record to show their smuggled character. In asmuch as in the instant case also there is nothing to reflect upon the smuggled character of the metal scrap in....