9911796707
TMI Blog1999 (5) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... th - made in Korea - totally valued at Rs. 90,000.00, were seized by the Officers. During the post-seizure investigations, two brothers namely Shri Sunil Jain and Shri Dilip Jain gave statements as regards the said bags. In one of the statements given on 20-10-1997, Shri Dilip Jain submits that the plastic granules had been procured by them from the open market through broker. In his subsequent statement given on 12-1-1998, he stated that the plastic granules were received from different persons for their conversion into tubes and bags. No challans were issued against any receipt of such materials. On these facts, a show cause notice proposing confiscation of the granules and imposition of penalty was issued, which was finally adjudicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence to show that the items in question are of tainted character. He submits that mere foreign markings will not prove the smuggled nature of the goods. In this connection, he relies upon the Tribunal s decision in the case of Jalalluddin v. Collector of Customs and Central Excise reported in 1992 (62) E.L.T. 212 wherein it was held that mere markings are not sufficient to hold that the goods were smuggled, neither does the same shift the burden to the appellant(s). He also refers to another decision of the Tribunal in the case of Collector of Customs v. Commercial Enterprises reported in 1991 (51) E.L.T. 594, where even the fact of seller being a fictitious firm was not considered sufficient to shift the burden on the assessee and the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso places reliance on Tribunal s decision in the case of Siemens India Ltd. v. Collector of Central Excise, Calcutta-I reported in 1994 (70) E.L.T. 305 (Tribunal), which is a case decided under the Central Excise Law for clandestine removal of the excisable goods. Shri Roy also draws my attention to para 54 which is to the effect that appropriate inference drawable from circumstantial evidence, conduct of the party and other material factors, can be drawn. 4. I have considered the submissions made from both sides and have gone through the impugned Order. 5. In my views, the case can be disposed of on the short ground of goods being non-notified under Section 123 without going to the submissions made by the appellant on other points. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presence of the foreign-marked gold in the above place would definitely lead to the conclusion that the same was smuggled inasmuch as the appellants were not able to show that it was not smuggled. I find that in the instant case, there is no such circumstance which may lead to the inevitable conclusion that the goods have been smuggled without payment of duty. The non-production of documents or any papers showing possession of the HDPE granules, will also not reflect upon the tainted character of the goods and will not lead to shifting of onus to the appellant. If that be so, the fact of notifying the goods under Section 123 would lose its significance, inasmuch as in every case, the possessor would be required to produce the documentary ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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