2001 (5) TMI 850

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..... or the Respondent. [Order]. - All the appeals filed by the Revenue are being disposed of by a common order as they arise out of the same impugned order of the Commissioner (Appeals). 2. The issue relates to consignment of Metal Scraps intercepted by the Customs when the same were booked with Railways. The goods were seized by the officers on the reasonable belief that the same were of for .....

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..... n nature or not? The scraps are not covered under Section 123 of the Customs Act or Chapter IVA of the Customs Act. When the goods are not notified goods, the burden is on the department to prove the smuggled character of the goods. That burden has not been discharged. The mere fact of booking of consignment from Raxaul a place not known for any industrial activity, presence of foreign markings do .....

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..... of metal scrap. I also find from grounds of appeal of Revenue that no evidence has been adduced by them to show smuggled nature of the scrap in question. As rightly observed by the Commissioner (Appeals) the scrap is non-notified item under the provisions of Section 123 of the Customs Act and as such the onus to prove the same lies heavily upon the Revenue. In the absence of such evidence the Com .....

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