TMI Blog2016 (2) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the Customs Act 1962, therefore, the onus is on the Revenue to establish that these goods were smuggled into India, Except for the goods mentioned at Sr No. 3,4,&5 (Calculators) all other goods of foreign origin or believed to be of foreign origin are not liable to confiscation as correctly held by the first appellate authority. Under the existing factual matrix it can not be upheld that the goods of Indian origin were used for concealing contrabed goods and are not considered as liable to confiscation under Sec 119 of the customs Act 1962. However calculators of foreign origin, mentioned at Sr. No. 3,4, & 5 of the inventory dt 23/8/10, are liable to confiscation in view of Sec 123 of the customs Act 1962. As these is no absolute pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able with the driver / custodian of goods. (iii) That custodian Shree R.K. Road link. (Proprietor Sh. Ratan Kumar Sethia) never claimed the ownership of the seized goods, during adjudication therefore, first appellate authority has wrongly allowed the release of goods/sale proceeds to the appellant. (iv) That goods of Indian origin were used for concealing smuggled goods were correctly confiscated under Sec 119 of the customs Act 1962. It was thus argued by the Learned AR that OIO dt 5/5/2011 passed by the Adjudicating authority should be restored. 3. Sh. Arijit Chakraborty (Advocate) appearing on behalf of the appellant argued that first appellate authority has given a clear cut findings in Para 6 7 that most of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ushed aside by the lower authorities Even if some of the goods seized (Sr. No. 6, 7, 8, 16, 19, 20, 26) bear foreign marking but that does not mean these were smuggled in nature. As these goods are not notified under Sec 123 of the Customs Act 1962, therefore, the onus is on the Revenue to establish that these goods were smuggled into India, Except for the goods mentioned at Sr No. 3,4, 5 (Calculators) all other goods of foreign origin or believed to be of foreign origin are not liable to confiscation as correctly held by the first appellate authority. Under the existing factual matrix it can not be upheld that the goods of Indian origin were used for concealing contrabed goods and are not considered as liable to confiscation under Sec 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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