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Issues involved:
The issues involved in this case are the confiscation of goods claimed to be of foreign origin, duty imposition, and penalty by the Revenue department, and the subsequent appeal filed by the appellants against the order passed by the Commissioner (Appeals). Confiscation of Goods: The case revolved around the detention of packages at CST railway terminals, claimed by Shri Firoz Merchant of M/s. National Angadia Services, which were found to contain goods of foreign origin. Despite the claimant's inability to produce legal documents regarding importation and acquisition of the goods, three other individuals were identified as the owners. The Revenue alleged that the goods were smuggled into India and imposed duty, confiscated the goods, and imposed a penalty. However, the Commissioner (Appeals) found that the impugned goods were not listed under Section 123 of the Customs Act, shifting the onus to the Revenue to prove the goods were smuggled. The Commissioner noted the lack of investigation by the department to verify the origin of the goods, especially considering the customs duty receipts provided by the owners. Consequently, the adjudication order was set aside. Duty Imposition and Appeal: The Revenue appealed against the decision of the Commissioner (Appeals), arguing that the goods were of foreign origin and without proper importation documents, they should be considered smuggled goods. However, upon review, it was observed that the goods were not listed under Section 123 of the Customs Act, placing the burden on the Revenue to substantiate their claim of smuggling. Despite the recorded statements of the respondents, the Revenue failed to conduct further investigation. In the absence of evidence contradicting the respondents' claims and the lack of proof of smuggling, the appeals by the Revenue were deemed meritless, leading to their dismissal.
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