9911796707
TMI Blog2011 (4) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notices were issued to the appellant for confiscation of the seized goods and imposition of penalty. Both the show cause notices were adjudicated by the Assistant Commissioner vide order dated 31-3-2009 who, holding that the seized goods are of third country origin and had been illicitly imported from Nepal, ordered their absolute confiscation and imposed penalty under Section 112 of Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the suppliers of the goods, in question, have declined to have supplied the same and that from this evidence it is clear that the goods seized are of third country origin which had been illicitly imported from Nepal. 3. I have carefully considered the submissions from both the sides and have perused the records. 4. The goods had been seized at Lucknow Railway Stations and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rden 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 that the goods are of third country origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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