TMI Blog2006 (5) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 25th February, 2002 passed by the Customs, Excise and Gold Control Appellate Tribunal, East Zonal Bench, Kolkata, thereby disposing of appeals preferred by various persons against the order of Commissioner of Customs (Preventive), West Bengal by which he confiscated the metal scraps involved in three different seizure cases with an option to the owner of the same to redeem those on payment of redemption fine of Rs. 2,00,000/-. The Commissioner of Customs (Preventive) further held that on such redemption, the owners were liable to pay Customs-duty leviable on the goods and in addition to that, three trucks used for transportation of metal scraps had also been confiscated with an option to the owners to redeem the same on payment of rede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... metal scraps on the ground that those were imported illegally into India. Statements of Raj Kumar Jaiswal as also the statement of staff of M/s. Megacily Cargo Movers Company were recorded. (d) The third seizure was made on 27th July, 1998, when a truck loaded with ship-breaking scraps was intercepted by the officers and the statements of various persons were recorded to the effect that the metals were smuggled from Bangladesh through unauthorised routes. (e) Based upon the above facts, the respondents were served with show-cause notices proposing confiscation of metal scraps and the trucks and imposition of personal penalties upon the indicted persons. During adjudication proceedings, the owners of the metal scraps produced the documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has vigorously contended before us that the learned Tribunal totally overlooked the fact that although the onus was initially upon the Revenue, the same was discharged and the respondents could not produce any material in support of their lawful possession of the goods in question. Mr. Mukherjee further contends that the learned Tribunal took no notice of various statements made under Section 108 of the Customs Act by the respondents. Mr. Mukherjee further contends that although those were subsequently retracted, no material was produced before the Tribunal showing that those statements were really procured by practising coercion inducement and/or fraud. Mr Mukherjee, thus, contends that there is substantial question of law involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been seized without any corroborative evidence, provided, such statement is recorded after service of summons as required under the Act and that those are voluntary. In the cases before us, all that has been proved is that metal-scraps, even having no marks of foreign origin, have been transported from lslampur in the district of Murshidabad to Calcutta. The seized goods in question being undisputedly non-notified item in terms of Section 123 of the Act, the initial onus is upon the Revenue to prove that those are of foreign origin at the first instance and if the said ingredient is proved, it must further be proved to be smuggled one without the payment of duty. In this case, even the first ingredient has not been established. If the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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