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TMI Blog1987 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... and on examination of the contents of these bales 333 pieces of garments of different textures, sizes, designs and colours valued at Rs. 10,046/- were recovered. Since according to the Revenue the respondent failed to produce any evidence in support of the lawful acquisition/ possession etc., of the said goods, said to be of foreign origin, the same were seized. After the usual adjudication proceedings, the Assistant Collector ordered for the confiscation of the seized goods under Section ., III of the Customs Act, 1962 with an option to redeem the same on a payment of a redemption fine of Rs. 5,000/- in lieu of confiscation besides a personal penalty of Rs. 1,000/- under Section 112, ibid. Against this Order, the respondent went in appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same had been imported into India in contravention of the provisions of different laws, it was for the respondent to prove that the garments in question were legally imported. She also cited the decisions rendered in the case of State of Maharashtra v. Natwar Lal Damodar Dass, A.I.R. 1980 S.C. = 1983 E.L.T. 1620 (S.C.) Shah Chuman Mal v. State of Andhra Pradesh, 1983 E.L.T. 1931 (S.C.) and Kanungo Co., v. Collector, Customs, 1983 E.L.T. 1486 (S.C.) by the hon ble Supreme Court to show that even in cases where Section 123(1) of the Customs Act is not attracted, the prosecution discharges its burden by establishing circumstances from which a prudent person acting prudently, may infer that in all probabilities the goods in question were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector, the Assistant Collector has recorded his observations to the effect that the garments in question were not containing any label of foreign origin. However, on his visual examination he observed that structure of the fabrics used shows to be of foreign origin. This visual observation in the absence of any technical data did not find favour with the Appellate Authority below on the ground that as the same manufacturing processes are used in India as are used in abroad the visual examination showing the structure of the fabrics used as of foreign origin is not sufficient test to determine whether the goods are of foreign origin or not. Even during the course of the examination when the Bench asked the Learned S.D.R. as to whether she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 669 this Tribunal held that the initial burden lies on the Department when the goods are neither notified under Chapter IV-A nor under Section 123 of the Customs Act and even if it is assumed that the goods (in that case T-shirts and half shirts) were of foreign origin that by itself would not be sufficient to order confiscation in the absence of clear evidence that they were smuggled goods. On this point, the following observations may be extracted with advantages: I have carefully considered the submissions made on both sides. Admittedly, the T-shirts and the half Shirts were not the notified goods at the relevant time. Therefore, the provisions of Chapter IV-A are not attracted. They were also not notified under Section 123 of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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