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2019 (8) TMI 690

..... sed from Delhi by duly VAT paid bills through Tax Invoice Nos 152, 153, 154 for the entire quantity of 10,800 pieces of Micro SD Cards from the supplier M/s Deepak International, Hardhyan Singh Road, Delhi. It is also an admitted fact that Ledger and Bank Statement of the Appellant shows that he paid the Supplier M/s Deepak International, an amount of ₹ 20,40,000/- by two Cheques from his Bank Account. It is also an admitted fact that there was wide discrepancy in the Inventory List prepared by the Customs officers and findings of “Joint Inspection” where the Appellant also participated. There is force in the contention of the Ld. Counsel for the Appellant that if Revenue had doubt about these goods being smuggled, they sh .....

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..... as selling, purchasing or dealing with goods that were illegally imported into India which culminated into Order-in-Original dated 26.10.2013 ordering confiscation and penalty. In appeal, the Adjudication Order was set aside by order dated 28.10.2014. Thereafter, the Respondent herein filed an appeal before the Tribunal and the Tribunal remanded the matter to the Ld. Commissioner (Appeals) by Order No FO/75129/2018 dated 29.01.2018. By the impugned order, the Ld. Commissioner (Appeals) partially allowed the appeal by setting aside the Penalty imposed upon the Appellant but maintaining confiscation of goods and Redemption Fine plus appropriate customs duty initially imposed by Adjudication Authority. Being aggrieved, the Appellant is in appe .....

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..... wide discrepancy in goods between Panchnama and Joint Inspection Report. Since it is not known whether the boxes were changed by supplier or in the custody of Department or if these were domestic goods, confiscation under Section 111 is only on the basis of presumption and assumption. He also states that if the goods were actually smuggled, Department would have taken action against the supplier/importer/IEC holder but no such thing was done. This shows that the Department has taken two stands from the beginning and unnecessarily initiated proceedings against the Appellant despite it being unequivocally visible that Department has no proof that these are smuggled goods. He states that the goods are not notified under Section 123 of Customs .....

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..... ernational, Hardhyan Singh Road, Delhi. It is also an admitted fact that Ledger and Bank Statement of the Appellant shows that he paid the Supplier M/s Deepak International, an amount of ₹ 20,40,000/- by two Cheques from his Bank Account. It is also an admitted fact that there was wide discrepancy in the Inventory List prepared by the Customs officers and findings of Joint Inspection where the Appellant also participated. I find force in the contention of the Ld. Counsel for the Appellant that if Revenue had doubt about these goods being smuggled, they should have taken some action against the supplier but no such action was taken. I also find force in the contention of Ld. Counsel for the Appellant that these goods are not notified a .....

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