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Issues:
1. Seizure and disposal of computer parts before confiscation order. 2. Allegations of smuggling and imposition of penalty. Analysis: Issue 1: Seizure and disposal of computer parts before confiscation order The appellants contended that the computer parts seized from them were not notified goods under Sec. 123 of the Customs Act and could be imported under OGL. They argued that the burden of proving these goods as smuggled lies on the Department. Citing a previous decision, they emphasized that non-disclosure of correct purchase details is insufficient to deem goods as smuggled. Furthermore, they claimed that some goods were auctioned before adjudication, making them unavailable for confiscation, and thus, penalty could not be imposed. However, the Department argued that the foreign origin of the goods and their movement from Nepal through Kolkata and Delhi to the appellants via courier service established their smuggled nature. The Department asserted that the appellants failed to produce any documents proving legal importation or payment of customs duty. The Department also clarified that no penalty was imposed in lieu of confiscation for goods disposed of before adjudication. The Tribunal found that the Department had fulfilled its obligation in proving the goods as smuggled, as supported by various statements and evidence. Issue 2: Allegations of smuggling and imposition of penalty The Tribunal noted that the DRI officers intercepted parcels sent via courier service to the appellants, revealing a pattern of receiving computer parts of foreign origin without proper documentation. The appellants were found to be selling these parts to various individuals in Bangalore without bills, who confirmed the foreign origin of the goods upon inquiry by officers. The Department successfully established the movement of goods from Nepal to Delhi and Kolkata, and then to Bangalore, along with the transmission of sale proceeds back to Nepal. The Tribunal concluded that the Department had discharged its obligation in proving the goods as smuggled. It was clarified that the penalty imposed on the appellants was not in lieu of confiscation but under Sec. 112(b)(ii) after determining the goods' liability for confiscation under Section 111(d) of the Customs Act. Consequently, both appeals were rejected by the Tribunal, finding no merit in the appellants' arguments. In summary, the Tribunal upheld the imposition of penalties on the appellants for their involvement in the smuggling of computer parts of foreign origin, establishing the Department's fulfillment of its obligations in proving the goods as smuggled. The decision highlighted the importance of proper documentation and compliance with customs regulations to prevent illegal activities and ensure accountability in importation processes.
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