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Issues Involved:
Appeal against Order-in-Appeal upholding absolute confiscation of goods and penalties imposed on appellants. Detailed Analysis: Issue 1: Seizure and Investigation The officers of DRI intercepted a vehicle loaded with copper scrap of third country origin, leading to seizure. Chemical analysis confirmed the composition of the goods. Show-cause notice issued, goods confiscated, and penalties imposed. Commissioner upheld the decision. Issue 2: Appellant's Defense Appellant claimed legal possession of goods with documentary evidence. Argued against absolute confiscation, citing lack of proof for third-party origin and exemption under Notification 9/96. Alleged improper consideration of evidence and unjust penalties. Issue 3: Revenue's Argument Revenue contended lack of cooperation from appellants, misleading information, and unique composition of seized goods not locally available. Analysis showed copper dust composition not typical for the area. Issue 4: Judicial Consideration Court noted voluntary statements from truck driver and assistant implicating appellants in loading goods near Nepal border. Lack of cross-examination or contrary evidence made these statements conclusive. Appellants failed to justify the unaccounted balance quantity of seized goods. Issue 5: Documentary Evidence Department investigated appellants' claims of licit purchase but received no response from suppliers. Discrepancies in purchase memos and unexplained balance quantity weakened appellants' defense. Appellants' justification of purchasing from local scrap dealers deemed implausible. Conclusion: Considering the evidence, lack of cooperation, and unexplained discrepancies, the Court upheld the Order-in-Appeal, dismissing both appeals. The decision was based on conclusive statements, lack of credible documentation, and implausible justifications presented by the appellants.
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