1992 (9) TMI 219

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..... mber (T)]. - This is an appeal against the order in original No. 80/92 dated 6-4-1992 passed by the Additional Collector of Customs (P), Bombay. 2. The facts of the case are that the appellants had stored some imported chemicals in the godown of M/s. Manji Sunderji, which were seized by the Customs Authorities. The goods seized belonging to the appellants were 32 drums of Acrylamide and 18 d .....

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..... tion are neither notified under Section 123 of the Customs Act nor do they attract the provisions of Chapter IVA of the Customs Act. There is no averment by the Deptt. that the goods are banned for import. The appellants have stated in their very first statement that they have purchased the goods in question from M/s. Prabhat Chemical Industries. Though they did not produce the bill at the time of .....

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..... owed import and the possible source of acquisition can only be through smuggling. No such factors are discussed in the order nor pleaded before us. Hence merely because the original documents of import and particulars of duty payment have not been produced, it cannot be concluded that the goods are smuggled ones. It is a settled law that suspicion, however grave, cannot substitute proof. Here, eve .....

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