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TMI Blog2008 (9) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on behalf of the Appellant submitted that there is no doubt that the goods were seized while that was in transit from Murshidabad to Kolkata on interception by Revenue Authorities. Various statements were also recorded for use against the Appellants. It is also not disputed that the goods were taken to a different place for further examination. This is evident from the seizure memo issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The material on record not showing any iota of evidence relating to foreign origin of the goods, however the situation may be grave, suspicion shall not be evidence against the Appellant. Surmises and suspicion not being substitute of truth, the Appellant should not face any sort of charges under the impugned proceeding. In view of such circumstances, following the decision of the Hon'ble High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such goods under cover of certain documents is only to plead that the goods are not of foreign origin. He further pleads that the orders passed after thorough enquiry should not be interfered. 3. Heard both sides and perused the record. 4. At the very outset, the ingredients of Section 123 when enquired whether that have been complied, the learned Counsel's submission was that onus of proof was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... saction which does not meet the tests of Section 123 of the Customs Act, 1962 an allegation fails to stand. In 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 and consequential relief, if any, flo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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