TMI Blog2017 (11) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant about past activities and also on that he travelled many times abroad. To demand and recover customs duty it is necessary to establish the importation of dutiable goods into India. The Revenue apparently made certain presumptions based on certain collected evidence regarding purchase of cut or polished stones in Jaipur by the appellant. Beyond this, there is no evidence of its movement out of country and reimportation into India. Confirmation of duty cannot be made based on presumptions and assumptions - duty and penalty set aside. A perusal of Section 114AA shows that penalty is imposable under the said Section on a person who knowingly or intentionally makes signs or uses in declaration statement or document which is false or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as formed for valuing the product again. The committee valued the products at ₹ 13,86,600/-. In the follow up investigation it was revealed that the appellant had earlier purchased similar goods in India and on the basis of statement and passport entries it was held that there were undeclared movements of precious / semi-precious stones out of and into India in the past also and the same are also to be considered for duty liability and penal action. Proceedings were initiated against the appellant which resulted in the original order dated 02.04.2014. The original authority confirmed a custom duty of ₹ 4,99,869/- on the undeclared cut and polished stones valued at ₹ 13,86,600/- seized from the appellant. The goods were ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of Customs Act. The impugned order is purely based on presumption and evidence of statement of purchase of these goods in India. Accordingly, ld. Counsel pleaded that the duty demand and penal action with reference to past consignment cannot be justified. He also pleaded for setting aside the penalty under Section 114AA. 3. Ld. AR for the Revenue supported the finding of the lower authorities. He submitted that the appellant has been actually intercepted undeclared goods of high value. The valuation of the product has been done by expert in the presence of the appellant. The appellant did not bring in any contrary evidence to contest the valuation of the impugned goods. The past activities of the appellant were evidenced as per the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign countries in the past and brought back the same during arrival in Jaipur. We find that there is no corroborative evidence on these transportation of impugned goods from India and back to India. The evidences which will categorically establish such movement are not available. It would appear that the lower authorities mostly based their finding on the general statement of the appellant about past activities and also on that he travelled many times abroad. To demand and recover customs duty it is necessary to establish the importation of dutiable goods into India. The Revenue apparently made certain presumptions based on certain collected evidence regarding purchase of cut or polished stones in Jaipur by the appellant. Beyond this, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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