TMI Blog2008 (8) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have made a prayer for deciding the appeal on merit. Accordingly, I have heard learned SDR and have gone through the impugned order. 2. As per facts on record, the officers searched one godown belonging to Shri N.Y. Thakkar and found 3408 kgs. of polyester film yarn of Toplan brand. On enquiry, Shri N.Y. Thakkar, deposed that the said goods were transported by him and belongs to one M/s A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty. The show cause notice culminated into an impugned order passed by Additional Commissioner confiscating same valued at Rs. 3,37,392/- with an option to the appellant Shri A.N. Waghbakriwala to redeem the same on payment of redemption fine of Rs. 85,000/- and customs duty of Rs. 1,18,644/-. In addition, personal penalty of Rs. 25,000/- was imposed upon said appellant along with impositio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act and as such onus lies upon the person from whom they have seized, to establish that the same are duty free. In absence of such proof, the same has to be held as non-duty paid smuggled item. In as much as it stand established that the bill of entry produced by the appellant does not cover the seized goods, the same have to be held as smuggled. Appellant has already paid the duty and got th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the goods by Shri Waghbakriwala. As a transporter, he could not have verified the correctness of the documents handed over to him for the purposes of transportation and search. As such, by extending the benefit of doubt to him, I set aside the personal penalty of Rs. 25,000/- imposed upon him and allow his appeal. 7. Both the appeals are disposed off in above manner. (Pronounced in Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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