TMI Blog2023 (4) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... urden to prove the smuggled nature of goods is on the Revenue. Such burden was not discharged by adducing any positive tangible evidence. Thus, foreign origin of the goods even proved, smuggled nature thereof is not proven. In the liberalized economy, foreign goods have free entry and found in the shops in abundance for almost each and every commodity. Foreign markings ipso facto does not prove smuggled nature of the goods. It needs corroborative evidence which is totally absent in the case. Therefore, Order of confiscation of the goods deserves to be set aside and quashed with consequential relief to the Appellant. Appeal allowed. - Customs Appeal No. 75009 of 2022 - FINAL ORDER No. 75231/2023 - Dated:- 17-4-2023 - MR. P. K. CHOU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... International Border. Goods were purchased under valid documents, which are mix of Indian and imported origin. Purchase documents produced were not proven to be fake. No evidence other than foreign markings on the bags was adduced by the Original Authority to prove that the goods were smuggled. No confiscation on the basis of mere markings is valid as under this analogy, all electronic goods having brand name Samsung, LG, Sony, etc., are to be seized. In the free economy, town seizure on the basis of marking is an impermissible act. 5. He further submits that he Appellant had purchased the seized pulses from stockist without verifying the origin of the goods, as the order was placed on the basis of quality and quantity such as Yellow Pea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 270 bags of 50 Kg each 68,8500.00 7. He has further submitted that the Yellow Peas and Motor Dal are imported largely in India. Following case laws would show large scale import of Yellow Peas and Motor Dal on quantitative restrictions. (i) Royal Impex 2019 (366) E.L.T. 820 (Mad.). (ii) Shri Lakshmi Dhall Mill 2019 (367) E.L.T. 769 (Mad.). (iii) Adma Agro India Pvt. Ltd., 2019 (368) E.L.T. 810. (Guj.). (iv) Siddhi Vinayak 2019 (367) E.L.T. 928 (Bom.). (v) Adma Agro India Pvt. Ltd., 2019 (368) E.L.T. 810 (Guj.). 8. The Ld. Consultant also submits that Peas are grown hugely in Meghalaya. Peas of varieties named Krishnanagar, Bonneville, Early Wonder, Green Pearls, Azad, Creeper, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Godari Rai Vs. Commissioner of Customs 2003 (160) ELT 1027. (iii) Dipak Deb- 2003 (157) ELT 237 (iv) Jitendra Pawar Vs. Commissioner of Customs 2003 (156) ELT 622 (v) Naveed Ahmed Khan 2005 (182) ELT 494 (Tri.-Bang.). In the liberalized economy, foreign goods have free entry and found in the shops in abundance for almost each and every commodity. Foreign markings ipso facto does not prove smuggled nature of the goods. It needs corroborative evidence which is totally absent in the case. Therefore, Order of confiscation of the goods deserves to be set aside and quashed with consequential relief to the Appellant. 14. I, therefore, set aside the Order-in-Original No. Com/Cus/Addl. Commr/84/2020 dated 09.12.2020 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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