TMI Blog2018 (3) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly, the observations and findings of the adjudicating authority are in the nature of assumption and presumption, which cannot be upheld - No evidence stand produced by the Revenue to substantiate its stand - The entire case of the Revenue is based upon doubt which cannot take the place of the legal evidence. Appeal allowed - decided in favor of appellant. - Appeal No. C/1113/08 - ORDER NO. A/ 85484 /2018 - Dated:- 1-3-2018 - MRS. ARCHANA WADHWA, MMBER (JUDICIAL) AND SHRI RAJU, MEMBERE (TECHNICAL) Shri Anil Balani, Advocate, for Appellant Shri K.M. D Souza, Asstt. Commissioner (AR), for Respondent Per: Archana Wadhwa The appellant is proprietor of M/s Sagar International, who is engaged in the trading of man-m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holders of such licenses, which stand diverted by them. Accordingly, by way of a different show-cause notice, the proceedings for confiscation of the fabrics as also for the imposition of penalties were initiated. 3. The Commissioner vide his impugned order, confiscated the fabrics totally valued at ₹ 30.82 lakhs approximately, with an option to the appellant to redeem the same on payment of redemption fine of ₹ 3 lakhs. In addition, he also directed the appellant to pay duty to the extent of ₹ 9,69,808/- under Section 125(2) of the Customs Act, 1962. Penalty of ₹ 2 lakhs was imposed upon the appellant under Section 112(b) of the Customs Act, 1962. Hence, the present appeal. 4. We have heard Shri Anil Balan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... negative onus cannot be cast on the assessee that they have not procured the goods from the advance license holders. Revenue has admitted in the present case that there is no direct evidence but has referred to the circumstantial evidence on record, by submitting that since part of the goods were found to be out of the duty free imports made against advance license, it has to be held that the balance quantity was also out of the very same kind of imports. 7. Admittedly, the above observations and findings of the adjudicating authority are in the nature of assumption and presumption, which cannot be upheld. No evidence stand produced by the Revenue to substantiate its above stand. The facts on record also revealed that separate proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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