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2016 (11) TMI 754 - CESTAT MUMBAI

2016 (11) TMI 754 - CESTAT MUMBAI - TMI - Smuggled goods - burden of proof - SS coils of grade 304 - some importers of Chennai are importing stainless steel coils under DEEC licence claiming the benefit of Customs Notification and diverting the same into local market for sale in violation of the conditions of Notification - whether the goods are smuggled goods? - Held that: - the documents issued by the dealers of the goods were produced before the lower authorities. The statement of the proprie .....

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re of imported nature, we find that except for one coil, no markings were found on any of the coils, hence whether the seized goods were imported or otherwise is itself in doubt. In such a factual matrix, we find that the ratio of the judgment of the Hon’ble High Court of Bombay in the case of Aakash Enterprises [2006 (3) TMI 174 - HIGH COURT OF JUDICATURE AT BOMBAY] squarely covers the issue in favor of the appellant herein. - Confiscation set aside - appeal allowed. - Appeal No. C/977/03-M .....

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h was inspected by the authorities, on an information that some importers of Chennai are importing stainless steel coils under DEEC licence claiming the benefit of Customs Notification and diverting the same into local market for sale in violation of the conditions of Notification. The warehouse keeper had given the details of the 14 SS coils pertaining to the appellant herein. The said SS coils were seized and a show cause notice dated 18.2.2002 was issued to appellant directing them to show ca .....

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and confiscated the goods with an option to redeem the same on payment of redemption fine and also imposed penalties. 3. Learned counsel, at the outset, would submit that the impugned order of the first appellate authority is totally incorrect as the burden of proof that the imported goods are smuggled is on the Customs authorities, which has not been discharged, as when the investigation started, appellant had produced documents to show that the goods were purchased by them locally. It is also .....

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. It is his further submission that the Hon ble High Court of Bombay in the case of CC(P), Mumbai vs. Aakash Enterprises 2006 (205) ELT 23 (Bom.), held that when the goods are non-notified and the allegation that the seized goods were imported and smuggled, the burden lies on the Revenue to establishe the same. Coming to such a conclusion, the Hon ble High Court held in favour of the assessee-importer therein. It is his submission that the said ratio will apply in the case in hand and the apex c .....

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e Hon ble High Court of Karnataka in the case of CC, Bangalore vs. Dinesh Chhajer 2014 (300) ELT 498 (Kar.). He would submit that the goods which are seized, i.e. SS coils, are freely importable under Exim Policy and both the lower authorities have confiscated them under Section 111(d) on the presumptive ground that the person who imported such goods ought to have IEC code, which is totally presumptive in nature. It is his submission that in view of the above, the impugned order may be set aside .....

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