9911796707
TMI Blog1998 (4) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... -12-1995 passed by the Additional Commissioner, Customs (P), Ahmedabad. 2. On 10-10-1994 certain electronic goods were seized from the premises of M/s. Harshal Electronics, Ahmedabad by the Custom officers on the ground that the owner of the said shop could not produce any document indicating their lawful import in the country. In follow up action on 15-10-1994 on a visit to M/s. Anil Electronic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of natural justice; that the goods in question are non-notified items and therefore the burden to prove that the goods are illicitly imported is on the department; that since these goods are importable through Special Import Licence and such licences are freely transferrable, their absolute confiscation is not warranted; that since the goods are not covered under Chapter IVA, no procedure was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant on 26-12-1997 which was attended by Shri N.K. Oza, Advocate, he has stated that there is a violation of the principles of natural justice inspite of the request made by the appellant vide his letter dated 17-10-1995, the matter has been decided on the same day without hearing them and therefore requests that the matter may be remanded back to the adjudicating authority for de novo con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re freely importable on a licence and can be transferred easily, so therefore, at this point trader cannot be asked to produce the duty paying documents for the goods. This is strictly applicable only when the goods are notified goods. Therefore, I find that the confiscation of the goods in question is illegal, since the adjudicating authority has not adduced any other evidence and only on the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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