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TMI Blog1990 (6) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were smuggled goods. 2. Nylon yarn is a notified item under Section 123 CA, 1962, therefore, the burden of proof was on the respondents which they had not discharged. Hence the Assistant Collector had confiscated the goods and also imposed a personal penalty of Rs. 5000/-. The respondent had appealed to the Collector (Appeals) who noted, the main contention of the appellant is that imported goods are thread and not yarn as treated by the customs authorities and thread is not a notified item . The learned Collector (Appeals) had accepted this contention and observed that the goods were purchased from Sadar Bazar, Delhi against regular and proper invoices. The learned Collector (Appeals) had further observed that the overwhelming evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d itself is a finished product which is used as such. He also states that Section 123 does not apply in this case as Section 123 covers only yarn and not thread. He has purchased the material from Sadar Bazar in the normal course of his business against proper vouchers and he had given the name and address of the party from whom he had purchased the goods and also produced the relevant vouchers at the first opportunity and subsequently stated the correct position at the time of the statement. In the circumstances the order of the Collector may be upheld and the department s appeal may be rejected. 5. The learned S.D.R. speaking in reply drew attention to the letter of the Collector (Judicial), Chandigarh dated 3-5-1990 which was filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ized material is bound on plastic cones contained in cellophane bags/envelops and on these cellophane covering the emblem of Andaria is printed and the word thread is also mentioned and cardboard cartons also show that they are of Gunze Andaria Sewing Thread. In the circumstances the learned Collector (Appeals) is correct in holding that the goods in question are cones of sewing thread and not of yarn. The learned Collector (Appeals) had also observed that the vouchers produced before him show that the goods had been purchased in the normal course from the market and the respondents had taken sufficient precaution. In view of the above facts and circumstances I find that the submissions of the respondents are correct in their entirety and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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