9911796707
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Issues:
1. Confiscation of goods under Section 111(d) of the Customs Act, 1962 and imposition of penalties under Section 112 of the Act. 2. Burden of proof regarding the foreign origin of goods and legal acquisition. 3. Validity of purchase bills and their relation to seized goods. 4. Retraction of inculpatory statements and its implications. 5. Examination of witnesses and corroboration of evidence. 6. Confiscation of contraband goods and imposition of penalties. Analysis: 1. The judgment involves the confiscation of 96,000 YKK brand zip fasteners of foreign origin valued at Rs. 96,000 under Section 111(d) of the Customs Act, 1962, and penalties imposed under Section 112 of the Act. The appeals were against the order of the Additional Collector of Customs, Madras, confiscating the goods and imposing penalties on the appellants. 2. The issue of burden of proof was raised regarding the foreign origin and legal acquisition of the goods. The Department relied on presumptions under Section 114 and 106 of the Evidence Act. The appellants failed to provide satisfactory explanations for the goods' origin, leading to the burden shifting to them. The inculpatory statement of appellant Raichand and his belated retraction were scrutinized, with the tribunal finding the retraction desperate and unconvincing. 3. The validity of purchase bills and their relation to the seized goods was contested. The appellants argued that the goods were purchased under valid bills, but the tribunal found discrepancies between the description of goods in the bills and the seized items. The tribunal concluded that the appellants failed to establish a valid claim to the seized goods based on the purchase receipts. 4. The retraction of inculpatory statements by appellant Raichand was analyzed, with the tribunal deeming the retraction belated and unconvincing. The tribunal highlighted inconsistencies in Raichand's statements and actions, undermining the credibility of the retraction and supporting the original inculpatory statement. 5. The examination of witnesses and corroboration of evidence were crucial in determining the foreign origin and illicit acquisition of the goods. The tribunal found that the circumstances, including the presence of foreign brand goods, lack of valid vouchers, and inculpatory statements, corroborated the Department's case, shifting the burden to the appellants. 6. The final decision upheld the confiscation of the contraband goods and confirmed the penalty on appellant Raichand. However, the penalty on Jain Enterprises was set aside due to insufficient evidence linking them to the contraband goods. The tribunal exonerated Jethmal, the proprietor of Jain Enterprises, based on the lack of evidence against him. Overall, the appeals were dismissed, except for the modification in the penalty imposed on Jethmal.
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