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TMI Blog2007 (6) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the orders of Commissioner (Appeals) No. 08/05(08-AHD)Cus/Commr(A)/AHD dated 28-1-2005 & 09/2005(09-AHD)Cus/Commr(A)/AHD, dated 2-2-2005, both the orders being interlinked. 2. Heard both sides. 3. Relevant facts in brief are as follows : (a) On 29-4-2002, a consignment of polyester dyed fabrics of foreign origin being transported in a truck was intercepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal authority by his order dt. 30-8-2004 and an addendum dt. 27-9-2004, confiscated the goods holding that Shri K. Dilipkumar has not discharged the burden of proving that the goods were legally imported and legally acquired and allowed the same on payment of redemption fine of Rs. 4 lacs and imposed a penalty of Rs. 1 lac under Section 112 of the Customs Act. In addition, by amendment dt. 29-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven if the same was not mentioned in the order-in-original. 4. The ld. Advocate for the appellant submits that having produced the documents namely the bill of entry from Bhiwandi based importer and having given the sequence of transfer through Surat broker to Ahmedabad broker and to the appellant, they have discharged the burden of proof as envisaged under Section 123. It was also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As against the declared denier of 150 in the bill of entry of the Bhiwandi based importer, the goods were found to be of 144.5 denier in the warp side and 331.5 denier on the weft side. In the normal course, it may be possible to accept the transaction claimed from Bhiwandi based importer through Surat broker and Ahmedabad broker and to the appellant. In the light of absence of any reference to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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