TMI Blog2020 (4) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962 - appeal allowed in part. - Customs Stay Application No.70158 of 2019 In Customs Appeal No. 70231 of 2019, 70583 of 2019 - MISCELLANEOUS ORDER NO. 70089/2020 AND FINAL ORDER NO.70238-70239/2020 - Dated:- 26-2-2020 - HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Rajeev Ranjan, Authorized Representative for Revenue Shri S. A. Khan, Consultant Shri Vineet Kr. Singh, Advocate for Assessee ORDER PER: ANIL G. SHAKKARWAR Above stated two appeals are arising out of common impugned Order-In-Appeal. Therefore, they are taken together for decision. Customs Appeal No.70231 of 2019 is filed by Revenue and the other is filed by Shri Rajesh Kumar Seth. 2. Heard learned A.R. on behalf of Revenue on mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscated. 5. The learned Consultant along with learned Advocate have submitted that question whether the foreign marking of goods can be treated as admissible evidence has been dealt with by Hon ble Bombay High Court in the case State of Maharashtra V/s Prithviraj Pokhraj Jain reported at 2000 (126) E.L.T. 180 (Bom.) and in Para 19 the Hon ble Bombay High Court has observed as follows:- 19. The burden was, therefore, on the prosecution to prove that the goods were smuggled. For this the prosecution relied upon the evidence of Hebbar who stated that he believed the goods to be smuggled, because watches and watch straps were of foreign origin, the import of which was heavily restricted and prohibited and they were found in huge qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of foreign origin through investigation and collection of evidence. The learned consultant and learned advocate have further submitted that allegations in the show cause notice was for violation of Notification No.09/1996-Cus and the same has not been established. Therefore, the whole proceeding should be dropped. 6. Having considered the submission from both the sides and on perusal of record, I note that though the contention of Shri Rajesh Kumar Seth is that Revenue could not establish that the goods were brought from Nepal, however, he was also not in a position to produce any document which could establish as to how he got possession of gold. Therefore, I further modify the impugned Order-In-Appeal and reduce the redemption find to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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