TMI Blog2014 (1) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... us to prove, beyond doubt, by production of sufficient positive and tangible evidence showing illegal entry of the goods into the country, lies very heavily on the Revenue - apart from a hear-say evidence, there is no other evidence on record indicating movement of goods from Nepal to India. In the absence of such a evidence, the impugned order cannot be upheld. Accordingly, I set aside the absolute confiscation of iron drum sheets along with setting aside of penalties - Decided in favour of assessee. - C/128/2010-SM/(BR) - Final Order No. 152/2012-SM(BR)(PB) - Dated:- 29-2-2012 - Ms. Archana Wadhwa, J. Shri Saurabh Yadav, Advocate, for the Appellant. Shri Fateh Singh, DR, for the Respondent. ORDER As per facts on record, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liers in his statement dated 10-2-2008 and 11-2-2008 accepted the fact of dispatching the said seized, flattened iron drum sheets to one M/s. Pragati Enterprises of Delhi. He further deposed that he had purchased the said goods from vendors and sold the same to buyers at Delhi. Further statement of Shri Yadav was recorded on 18-2-2008 and 19-2-2008 wherein he again reiterated that drum sheets were procured from vendors. However, he could not disclose name of the vendors as also any documents showing procurement of huge quantity of said drum sheets. As regards, zinc powder, he disowned the same and clarified that only iron drum sheets were loaded on the truck. 4. Summons were issued to M/s. Pragati Enterprises and Shri Sandeep Khurana, Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilway Station. Even the statement of Shri Harish Chandra Yadav is only to the effect that such goods are usually brought from Nepal but he has nowhere accepted that the goods in question are actually smuggled from Nepal. The absence of any generator of such iron drum sheets in that area may lead to some doubt of the goods having been smuggled from Nepal but in the absence of any evidence, such doubt cannot be converted into a judicial order. We have to keep in mind that iron drum sheets are not notified items under the provisions of Section 123 of the Customs Act. In that case the onus to prove, beyond doubt, by production of sufficient positive and tangible evidence showing illegal entry of the goods into the country, lies very heavily on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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