TMI Blog2007 (6) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. As per the facts on record, a tempo leaving appellant's factory on 4-1-03 and loaded with 20 parcels of fabric was intercepted. On verification, the fabric were found to be of Korean origin totally valued at Rs. 1,82,135/-. The same were seized and the statement of the appellant's director Shri Bajaj was recorded, wherein he admitted having purchased the goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty of Rs. 1 lakh was imposed upon the unit and of Rs. 25,000/- on the second appellant Shri Bajaj. Appeal against the above order did not succeed before Commissioner (Appeals), who observed that the man-made fabrics were notified under Section 123 of the Customs Act, and onus to prove that the goods were not smuggled was upon the appellant who has failed to discharge the same. Hence, the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 123 of Customs Act, man made fabrics are notified items. This position of law as arrived at by appellate authority is not challenged by learned Advocate. As such, the lower authority has rightly held that as a consequence of notifying the fabric under Section 123, the onus to show that the same are not smuggled, gets shifted to the appellant. In as much as there is no evidence on record to show t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duce the redemption fine to Rs. 50,000/- (Rs. Fifty Thousands only) and penalty on the firm to Rs. 25,000/- (Rs. Twenty five thousands only). There is no justification for imposition of separate penalty of Rs. 25,000/- on Shri Bajaj. The same is, accordingly, set aside. 6. Both the appeals are disposed off in above manner. (Pronounced in Court on 15-6-2007) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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