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Issues: Revenue's appeal against the order of the Commissioner of Customs setting aside the confiscation of stainless steel sheets, establishment of foreign origin of the goods, lack of evidence connecting the goods to imported goods cleared at Chennai, confirmation by M/s. Metro Steel Impex regarding the sale of goods to different parties, burden of proof on the department to show illicit importation.
Analysis: 1. Confiscation of Stainless Steel Sheets: The Revenue appealed against the order of the Commissioner of Customs setting aside the confiscation of stainless steel sheets. The Commissioner allowed redemption of the goods on payment of a fine and appropriate duty, along with imposing a penalty on the respondents. The main issue was the establishment of the foreign origin of the goods in question. 2. Establishment of Foreign Origin: The Tribunal noted that the goods did not bear any foreign markings, were not notified goods, and there was no statement confirming their foreign origin. The department's case was based on information that imported goods cleared at Chennai without duty payment were diverted to the local market in Mumbai. However, there was a lack of evidence connecting these goods to the ones cleared at Chennai, such as transport documents. The absence of a claim of Indian origin did not automatically establish foreign origin. 3. Confirmation by M/s. Metro Steel Impex: The appeal also raised the issue of confirmation by M/s. Metro Steel Impex regarding the sale of goods to different parties before reaching the respondents. While there were discrepancies in the physical inspection of the goods, it was not conclusive evidence of foreign origin. M/s. Metro Steel Impex did not explicitly state that the seized goods were of foreign origin, despite selling goods of foreign origin previously. 4. Burden of Proof: The Tribunal emphasized that the burden of proof to show illicit importation rested with the department. In this case, the department failed to provide sufficient evidence to establish that the goods were illicitly imported into India. The lack of a clear connection between the seized goods and the imported goods, along with the absence of explicit confirmation of foreign origin, led the Tribunal to uphold the lower appellate authority's decision and reject the Revenue's appeal. In conclusion, the Tribunal found that the Revenue did not meet the burden of proof to establish the illicit importation of the stainless steel sheets, as the evidence presented was insufficient to prove the foreign origin of the goods in question. The decision highlights the importance of concrete evidence and clear documentation in cases involving the confiscation of goods and the determination of their origin for customs purposes.
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