TMI Blog2017 (4) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... e sales challans, were found to be either false or non-existence. - When the appellant was confronted with the said fact, he clearly deposed that the goods were purchased by him from the sales representative and sale was not directly from the shops. The appellant has also produced the sales tax challan along with sales bill on record. This fact establish that the goods stand purchased in India only. As regards their foreign origin and smuggled character, we note that even though the said goods are considered to be imported goods, the same are not notified in terms of provisions of section 123 of the Customs Act. As such, the burden to establish that they are smuggled into India lies heavily on the Revenue and is required to be discharged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so produced sale bills for showing the purchase of goods in question. For verifying the above claim of the appellant, Revenue made investigation at the sellers end and it was found that the address given on the said sale bills was bogus. When the above fact was put to the notice of appellant Shri Ajeet Singh, in his statement deposed that he had purchased the goods from the sales person over a telephonic order and as such, was not aware of the existence or non-existence of shops. However, he maintained that said goods stand procured by him legally and was not imported by them. 3. Based upon the above proceedings were initiated against the appellant proposing enhancement of value of the goods cleared vide Bill of Entry dated 29.8.2013, co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the goods in question, which may be imported goods, have been smuggled into India without payment of duty. Accordingly, learned advocate prays for setting aside the impugned order. 5. Learned DR appearing for the Revenue supports the order of the Commissioner, by drawing our attention to various parts of the order. It is the contention of the learned DR that market inquiry has been conducted by the Revenue and it is on that basis that the value declared by the appellant has been found on the lower side. Further, the adjudicating authority has gone by NIDB data inasmuch as same reflects the value of the contemporaneous goods. As regards the confiscation of the goods claimed to have been purchased by the appellant from local market, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nternational vs. Commissioner of Customs, New Delhi [2016 (338) ELT 142 (Tri-Del)]. As such, we are of the view that enhancement of the value is not justified. 7. As regards the other goods seized from the premises, we find that the appellants, even during the course of investigation itself, had taken a categorical stand that the said goods were purchased by him locally from various traders. On verification of the sellers, the address of the shops etc. shown in the sales challans, were found to be either false or non-existence. When the appellant was confronted with the said fact, he clearly deposed that the goods were purchased by him from the sales representative and sale was not directly from the shops. The appellant has also produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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