9911796707
TMI Blog1999 (10) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... ine of Rs. 30,000/-. Apart from this, penalty of Rs. 20,000/- has also been imposed upon the appellant. 2. Shri B.N. Chattopadhyaya, learned Consultant appearing for the appellant submits that he is only challenging the confiscation of Khair Wood and imposition of penalty upon the appellant. Explaining his case, he submits that Khair Wood was being transported in the truck which was intercepted at about 11 P.M. near Ghorasahan village and which was bound to go to Delhi. A person named Shri Jata Shanker who was in the said truck disclosed that he was a sub-agent of M/s. Bajrang Transport of Piprakothi. On search of the said truck, the same was found to be loaded with poultry feed and khair wood. Statement of the driver was recorded and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. Shri Chatterjee submits that during the investigation, the appellant admitted that the khair wood of Indian origin was purchased from two persons. However, no inquiry was made by the Customs Officers from the said two persons who sold the goods to the appellant, at any point of time. Neither the witness nor affidavits produced on record was examined by the Department. On the contrary, the Commissioner, Customs, pointing out to certain discrepancies in the statements of the various persons including the statement of the driver came to a finding that the khair wood in question was of foreign origin. 3. Specifically drawing my attention to the findings of the authority in the impugned order, learned Consultant submits that such findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that there are discrepancies and contradiction in the various statements of various persons. Pointing out to one such discrepancy, he submits that Shri Gouri Shanker Prasad has deposed that the goods were loaded in the truck in the presence of the driver. The driver in the statement said that he was not aware of the loading of the truck on the ground that he was taking meal in a hotel at the time of loading in the truck. Similarly, he submits that there are other circumstantial evidences pointing out the guilt of the appellant. As such the onus casts upon the Department shifts to the appellant as has been held by the Tribunal in the case of Nirmal Biswas v. C.C.E. - 1994 (69) E.L.T. 541 (Tribunal). He also draws my attention to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not notified u/s 123 of the Customs Act. Similarly in the case of C.C.(P), Shillong v. Sh. Surinder Kumar Jain - 1997 (23) RLT 198 (CEGAT), it was held that even where the purchase receipts produced by the respondents in that case were found to be bogus, the Revenue s stand that the same were of foreign origin and was smuggled was not to be found to be acceptable. It was held in that case that finding must be given that the goods are of at least foreign origin. Shri Chatterjee argues that in the instant case though the appellant has produced the evidence of buying of trees at the initial stage itself, the same has not been verified by the Department. Failure on the part of the Department to investigate any further in the matter and the dou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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