9911796707
TMI Blog2002 (8) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts on record, domestic air-cargo complex of Indian Airlines, Dumdum was visited by the customs officers preventive branch on 8-8-2000. A huge consignment of ready-made garments of foreign origin was found lying there. The same was consigned to Bombay address. A part of the consignment belongs to the appellant Shri A.K. Singh and was consigned by him to Shri Deepak B. Chouhan, Bombay. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady-made garments. The appellant approached Shri Poddar on 12-8-2000 with a request to provide him the original copy of some baggage receipts under which ready-made garments were imported by him in the recent past. The baggage receipts in question were given by Shri Poddar to the appellant as he was in trouble on account of the seizure of consignment of ready-made garments. Shri Poddar disclosed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and covered by the baggage receipts produced by the appellant in the name of Shri Poddar. However, he gave an option to the appellant to redeem the same on payment of redemption fine of Rs. 5,000/- (rupees five thousand) and on payment of appropriate duty. 4. I have considered the submissions made by both the sides duly represented by Shri Ajay Kr. Singh, ld. Adv., for the appellant and Shri A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court in the case of M/s. Kanungo Co. v. CC [1983 (13) E.L.T. 1486 (S.C.)] has held that the burden of proof shifts from the department to the assessee if the department has disclosed all the evidences on record which militates against the seizure and the assessee is not able to meet the inference arising therefrom. The burden of proof also get shifted to the appellant if false evidence g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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