1999 (10) TMI 259

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on 2-7-1996 from the premises of a transport company when the same were booked for Madras. The respondent who claimed the ownership of the said T-Shirts before the authorities below submitted that the same have been purchased by him from one Shri Munna of Calcutta who had brought them as baggage. The Department summoned said Shri Munna but he failed to respond to the same. From this, the Department concluded that the T-Shirts in question were smuggled items and the Asstt. Commr. confiscated the same. On appeal, the Commissioner (Appeals) set aside the order of the Asstt. Commissioner. 3. Shri R.K. Roy, learned JDR appearing for the appellant submits that the circumstances of the case indicate that the goods in question have been smuggled .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e source of acquisition of the T-shirts in question by not only giving the name of the person from whom the T-Shirts have been purchased but also the address of the said person. The Departmental authorities apart from sending summon to the said person did not take any further action to get in touch with the said person to find out the truth. As regards the contention of Shri Roy that huge number of T-Shirts suggests that they cannot be imported as baggage, Shri Chakraborty, Constt. submits that it was never informed to the department that Shri Munna has imported all the T-Shirts as his personal baggage. He had very clearly deposed before authorities below that there are many dealers of Calcutta who buy goods from various passengers who impo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the T-Shirts by passengers as their personal baggage is allowed and there is no ban on the sale of these items. The main ground in the present appeal is that the quantum of the shirts being on the higher side, it cannot be said that the same have been imported as a bona fide baggage and as the goods in question can be imported only against a licence being restricted item, and the respondent has failed to produce any licence, the T-Shirts in question are smuggled items. However, I find that the respondent had deposed before the authorities below that there are many traders in Calcutta who buy such type of shirts from passengers on piecemeal basis and after collecting the same, sell in the market. He also disclosed the name and address of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X