TMI Blog2011 (4) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Naveen Mullick, Advocate, for the Appellant. Mrs. Rim Jhim Prasad, SDR, for the Respondent. [Order]. In this case, the officers of Directorate General of Revenue Intelligence, Lucknow, seized at Lucknow Railway Station two parcels - one parcel from Awadh Assam Express on 1-4-2007 and the second parcel from Amarnath Express on 12-4-2007. Both the parcels had been loaded at Siliguri. On examination of the parcels in presence of independent Panchas, the same were found to be containing copper scrap in form of old and used parts of radiators. The goods valued at Rs. 1,07,700/- and Rs. 81,900/- were seized on the ground that the same were of third country origin and had been imported illicitly from Nepal. In this regard, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is absolutely no evidence that the goods are of third country origin and had been illicitly imported from Nepal, that the only basis of the department s claim that goods are of third country origin is the opinion given by M/s. Bharat Trading Co. which is also not a clear opinion as it states that, the goods appear to be of third country origin, that just because the suppliers had stated that they had not supplied any copper scrap to the appellant, it cannot be concluded that the goods are of third country origin illicitly imported from Nepal, and that in view of this, the impugned order upholding confiscation of the goods and imposing penalty on the appellant is not correct. He also pleaded that the goods not being covered Section 123 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is also not a conclusive opinion as what has been mentioned is that the goods appear to be of third country origin and for this no basis has been mentioned. I also find that though the appellant requested for cross-examination of the person of M/s. Bharat Trading Co., the same had also not been allowed. Since the goods are not covered by Section 123 of Customs Act, 1962, the burden of proving that the same are smuggled is on the department, which has not been discharged, as other than the opinion of M/s. Bharat Trading Co., there is no other evidence that the goods are of third country origin. Just from the statement of the suppliers in Siliguri that they had not supplied any copper scrap to the appellant, it cannot be concluded tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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