TMI Blog2004 (4) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... Bearings with foreign markings, collectively valued at Rs. 30,84,100/-. Shri Taranjeet Singh could not produce any documentary evidence of legal acquisition and possession of the goods. The officers seized the goods under Section 110 of the Customs Act on the basis of their belief that the goods had been smuggled into India and hence liable to confiscation under Section 111 of the Act. A statement of Shri Taranjeet Singh was recorded under Section 108 of the Act, wherein he stated that he had purchased the foreign origin ball bearings from one Shri Sanjay who came to his shop on his own and offered the goods to him; that Shri Sanjay had sold the ball bearings to him without any bill; that he did not know the whereabouts of Shri Sanjay nor any means of contacting him; that he had indulged in the activity of trading in foreign origin ball bearings to earn some fast buck as advised by his friend; that the seized ball bearings had been purchased by him against cash payment made to Shri Sanjay. The officers subsequently searched the residential premises of Shri Taranjeet Singh but could not recover any incriminating material. They also conducted scrutiny of a Statement of Accounts obta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the same had not been successfully discharged. It was also pleaded that the valuation of the goods was arbitrary. After hearing Counsel for the appellants, the Commissioner passed the impugned order. 3. Heard both the sides. The Counsel for the appellants submitted that the ball bearings were seized by the officers of Customs from the godown of M/s. Beer Auto Store; that, as the ball bearings were not notified goods under Section 123 of the Customs Act, the burden was on the department to establish that the goods had been smuggled into India by the appellants; the department did not adduce any evidence to prove the alleged smuggled nature of the goods; that some of the seized ball bearings had been purchased from the open market as evidenced by the bills issued by the sellers and the rest had been purchased through brokers against cash payment as evidenced by vouchers; the bills and vouchers produced by the appellants were not taken into account by the Commissioner; that Shri Taranjeet Singh had retracted his statements on 5-2-2000 in his letter submitted to the Commissioner of Customs; that this retraction was arbitrarily rejected by the Commissioner; that the reliance place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the letter dated 5-2-2000 had been served on the Commissioner. Shri Taranjeet Singh had admitted that the goods seized by the officers were smuggled goods. His confessional statement was never retracted by him. Therefore, DR argued, it was not necessary for the Department to search for any further evidence of the smuggled nature of the goods. 5. We have carefully considered the submissions. The Panchnama dated 4-2-2000, whereunder the ball bearings in question were seized by the officers of Customs, clearly indicated that 39 packages containing 18,716 ball bearings of foreign origin collectively valued at Rs. 30,84,100/- were recovered from the godown of Shri Taranjeet Singh in his presence. The Panchnama says that it had been drawn on the spot and had been read out to Shri Taranjeet Singh in vernacular. The Panchwitnesses were cross-examined before the adjudicating authority. Both the witnesses confirmed the recovery and seizure of ball bearings by the Customs officers from the godown of Shri Taranjeet Singh. Shri Rajan Mathur, Superintendent of Customs, who recorded the statement of Shri Taranjeet Singh, was also cross-examined before the Commissioner. He stated that he ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rden was on the department to show that the seized goods had been smuggled into India by the appellants. Foreign origin of the goods was indicated by the foreign markings on the goods. This is also a fact admitted by Shri Taranjeet Singh. He could not establish any lawful acquisition of the goods. It was admitted by Shri Taranjeet Singh that the entire quantity of ball bearings was purchased by him from one Shri Sanjay against cash payments without vouchers. In view of this admission, the copies of vouchers produced by the appellants cannot be accepted as relevant. It is also pertinent to note that the whereabouts of Shri Sanjay were not known to Shri Taranjeet Singh and that the latter had no means of contacting the former. We are therefore, unable to understand as to how Shri Taranjeet Singh managed to obtain the vouchers which were claimed to have been issued by Shri Sanjay. Shri Taranjeet Singh, in his confessional statement, did not claim that any of the ball bearings had been purchased from the open market. In view of this admission, the bills produced by the appellants are also irrelevant. We therefore, hold that the department has succeeded in proving that the appellants il ..... X X X X Extracts X X X X X X X X Extracts X X X X
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