TMI Blog2009 (4) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... sides. The Revenue filed these two appeals against the impugned order whereby the penalties imposed under Section 112 of the Customs Act, were set aside. 2. The case of the Revenue is that on 16-5-04, 160 pcs of mobile hand sets of third country origin were recovered from the possession of one Shri Jay Shankar Prasad, Branch Manager of M/s. Trideo Courier Service. Investigation was conducted and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of procurement of these goods in question, therefore, the burden is on the respondents to show the lawful import of the goods in question into India. 5. The Counsel for the respondents submitted that the present respondents are no way concerned with the goods. They never claimed the goods in question. The separate show-cause notice was issued for confiscation of the goods in question and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the respondents under Section 112(b) of the Customs Act which provides penalty in respect of a person, who is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing in respect of the goods, which he knows or has reason to believe is liable for confiscation. The goods in question are not notified goods under Section 123 of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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