9911796707
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Issues:
- Timeliness of the appeal - Ownership of the seized goods - Burden of proof on the Department - Applicability of past decisions - Failure to disclose sources of acquisition - Legal principles regarding burden of proof Timeliness of the Appeal: The appeal was filed by the appellant against the order passed by the Collector of Customs (Appeals), Calcutta. The Junior Departmental Representative raised concerns about the timeliness of the appeal, stating that it might be barred by limitation. The appellant requested the case to be decided based on written submissions. Ownership of the Seized Goods: The case involved the seizure of 1397 pieces of Ball Bearings of foreign origin from M/s. Internal Road Services. The goods were valued at Rs. 71,265.00 and were suspected to be smuggled. The appellant claimed to have purchased the goods through cash payment from the open market in Calcutta. However, the Department argued that the appellant, as the Manager, could not claim ownership of the goods and had no case on merits. Burden of Proof on the Department: The Department seized the ball bearings based on a reasonable belief of smuggling. The appellant contended that the burden was on the Department to prove the goods were smuggled, which they failed to do. However, the Department argued that the appellant did not disclose the source of acquisition and failed to provide proper documentation, shifting the burden of proof to the appellant. Applicability of Past Decisions: The appellant relied on past decisions to support their case, but the Tribunal found that those decisions were not applicable to the facts of this case. The Tribunal emphasized that in cases involving foreign-origin goods valued over Rs. 70,000, the Department did not need to prove its case with mathematical precision. Failure to Disclose Sources of Acquisition: The Tribunal noted that the appellant failed to disclose the names of the persons from whom they acquired the foreign ball bearings. The appellant's vague statement about purchasing the goods in Calcutta from the open market through dalals without providing specific details led the Tribunal to conclude that the appellant did not discharge the burden of proving lawful acquisition. Legal Principles Regarding Burden of Proof: Citing legal precedents, the Tribunal highlighted that when the Department provides sufficient evidence of smuggling, the burden shifts to the appellant to prove lawful acquisition. In this case, the Department's initial burden of proving smuggling was discharged as the appellant could not provide essential details or documentation regarding the purchase of the seized goods. Consequently, the Tribunal confirmed the confiscation and penalty imposed by the Department, dismissing the appeal.
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