9911796707
TMI Blog1997 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 111(d) of the Customs Act, 1962 and also levied a penalty of Rs. 5.00 lacs on the appellant. 2. Officers of Marine Preventive Wing of the Customs (Prev.) Commissionerate, Mumbai searched the godown premises of the M/s. Pawan Enterprises situated at Bhiwandi, but nothing incriminating was recovered from the premises. From another godown, according to information given by Shri Anil Mishra, Supervisor of the godown, the following goods were detained from the godown : (i) 162 pieces of Copper Wire Bars. (ii) 1,094 pieces of Antimony Ingots weighing approximately 25.162 kgs. (iii) 144 bags of Nickel Sheets weighing 9,648 kg. On 23-3-1995, 144 bags of Nickel Sheets were seized on the ground that the Nickel Sheets were of foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the word INCO , are mentioned in the Nickel ingots and that itself will not show that they are of Foreign origin. The burden of the Department has not been discharged fully, therefore, he also stated that mere Foreign origin of the goods is knot sufficient in law to shift the burden which is otherwise on the department. The facts and circumstances of the case, it is further argued, that the department had not adduced any direct evidence to draw only conclusion that the appellant was responsible for the smuggling of the stock seized. It is further, argued by the Ld. Counsel that even if the bill produced by the appellant was not correct, since the item was not a notified item, merely because, it was foreign goods in the absence of any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to godown in October 1994, when he was on leave. He was not aware of the ownership of the goods and the goods stored were of foreign origin without any documents. One Sunil Kumar Agarwal the Accountant stated on 28-3-1995, that he was called by Pawan and gave certain documents which were lying with Pawan for accounting purposes, and directed him to hand over to the Customs Authorities that the papers were with Sunil Agarwal for accounting purpose, and that file was hand over to him only on 20-3-1995. He put signature on 28-3-1995, and signed in all documents this has been fully described in paragraph (iv) of the Show Cause Notice. 6. We have considered all aspects. Originally Russian and African made Nickel were sold by MMTC to Mahindra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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