2007 (4) TMI 275

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..... t, 1962, challenging the order dated 26-5-2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi and it is claimed that the following substantial question of law would arise for our determination: (i) "Whether the onus, cast upon the party under the provisions of Section 123 of the Customs Act, 1962, to prove that the goods are not smuggled, can be held to have been disc .....

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..... show cause notice was issued to the assessee for confiscation of the bales and for imposition of penalties. 3. The adjudicating authority after going through the evidence on record concluded that the bales in question were duly entered in the statutory record of M/s. Fashion World International and dropped the proceedings. However, the matter travelled to the Tribunal and the Tribunal while reaf .....

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..... not party to these proceedings. Therefore, I find no merit, in the appeal the appeal is dismissed." 4. A perusal of the afore-mentioned para of the order passed by the Tribunal shows that no evidence was produced to substantiate the issue that the goods discovered at the premises of the assessee were not co-relatable to the goods entered in the statutory record of M/s. Fashion World International .....

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