9911796707
TMI Blog1997 (10) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... al arises out of the order passed by the Commissioner of Customs (Appeals), Allahabad upholding the order of the Deputy Commissioner of Customs by which she absolutely confiscated ball bearings seized from truck No. WMK-9302 at Banaras enroute to Delhi from Calcutta on the ground that they had been smuggled into India, confiscated the truck used for carrying the ball bearings and imposed personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose order was upheld by the lower appellate authority, giving rise to this appeal before the Tribunal. 3. I have heard Shri Vivek Sood, who mainly contends that the ball bearings are not notified goods under Section 123 of the Customs Act, 1962 and, therefore, it is for the Revenue to prove that they had been unlawfully imported into India and the Revenue has failed to discharge this burden whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not to be in existence, as the letter issued to their address as shown in the invoice, had been returned undelivered. But is this sufficient to conclude that the ball bearings in question had been illicitly imported into India? The answer must be in the negative - it has been held by the Tribunal in the case of Collector v. Balkishan reported in 1987 (29) E.L.T. 65 that even if the goods were o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the initial burden cast upon the Department has not been discharged. In the present appeal also, the facts of this case are almost akin to those of the present appeal wherein there is evidence that the consignor firm was fictitious and the appellants could not name the broker. In these circumstances, following the ratio of the orders cited supra, I hold that the Department has not discharged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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