9911796707
TMI Blog2003 (11) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order]. - This is Revenue's appeal against order-in-appeal passed by the ld. Commissioner (Appeals), Allabahad. A vehicle was intercepted by Customs officers, Varanasi on 5-10-2000 which resulted into recovery of silk yarn of foreign origin. The detailed particulars of the goods are as under :- (a) 81.0 kgs. of Twisted silk yarn Packed in 2 Bales. (b) 175.790 kg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e discarded as being an after-thought. In the adjudication proceedings, the silk yarn of foreign origin was ordered to be absolutely confiscated. The Indian origin yarn was also confiscated being used for concealment of contraband goods. The indian origin goods were permitted to be redeemed on payment of a fine of Rs. 25,000/-. A penalty of Rs. 10,000/- has been imposed on Sh. Shyam Sunder Sharma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to have done any business in silk yarn. (ii) The Commissioner (Appeals) has erred in not considering the absence of any identification mark to link the goods with those described in the documents. 3. Heard both sides. 4. The import of silk yarn in twisted form has not been alleged in the show-cause notice. The show-cause notice urges that, the twisted silk yarn wrapped in gunny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere only in possession of twisted yarn which was made of foreign origin silk yarn. 5. In order to hold the goods of foreign origin liable for confiscation, a reasonable belief is required to the effect that the goods are smuggled. The import of silk yarn is legally permissible. Therefore, the burden is on the department to establish that the goods in question are liable to confiscation and i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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