9911796707
TMI Blog2008 (9) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... view of failure of the transaction to meet the tests of law, the Appellant is entitled to the benefits of doubt under Section 123 of the Customs Act, 1962 and the Appeal should succeed. Accordingly the impugned order is set aside and Appeal is allowed. - C/295/2007 - A/987/KOL/2008 - Dated:- 29-9-2008 - Shri D.N. Panda, Member (J) Shri Arijit Chakravorty, Advocate, for the Appellant. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny laboratory report to find out discrepancies between Bureau of Indian Standard and Foreign Standard. It is also on record that the Revenue Authorities could not bring out the exporting country and the exporter to record. There is also nothing in the record to show that the goods were manufactured abroad. Also there is no evidence on record that who brought the goods to India to make allegation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises - 2006 (199) E.L.T. 208 (Bom.), which was ultimately on Appeal by the Department was dismissed by the Apex Court. 2. Learned Representative appearing on behalf of the Revenue submitted that there was a broad day-light recovery of the goods by the intelligence. No evidence could be produced by the Appellant at the time of interception. Subsequent evidence showing purchase of the goods from a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, country of origin, persons in the chain of transaction making import, there would have been necessity of discharging of burden of proof by Appellants. But the present case does not answer affirmatively to such requirement. To say so, Para 6 of the judgment of Hon'ble High Court of Calcutta in the case of Commissioner of Customs (Prev.), W.B., Kolkata v. Raj Kumar Jaiswal - 2006 (204) E.L.T. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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