9911796707
TMI Blog2004 (5) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... has confiscated the goods with option to redeem the same on payment of fine of Rs. 1,50,000/- besides imposition of penalty of Rs. 75,000/- on the appellant herein. He has also confiscated the Ambassador Car used for transport of the goods with an option to redeem the same on payment of duty of Rs. 20,000/-. 2. The brief facts of the case are that the Police Personnel attached to B-l North Beach Police Station, Chennai, have registered a case under FIR No. 111/03, dated 14-3-03 and seized various electronics goods such as assorted mobile phones, assorted mobile chargers etc. of foreign origin valued at Rs. 3,76,400/- (cif) (Market value Rs. 5,64,600/-) as detailed in the order-in-original, along with vehicle Regn. No. TN-01 J-2868. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel appeared for the appellant and submitted that the goods involved in the present case are electronic goods and are easily available in the market and that these goods are non-notified under Section 123 of the Customs Act, 1962 and therefore, the burden to prove that they are smuggled goods is with the Customs and which burden has not been discharged. He has further submitted that in the instant case, the goods were first seized by the local police personnel who have handed over the goods to the Customs on the direction of the Hon'ble ACMM (EO-II). He has also invited my attention to the judgment of the Hon'ble Apex Court in the case of Gian Chand & Other v. State of Punjab reported in 1983 (13) E.L.T. 1365 (S.C.), wherein it has been h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by any bills for their licit import. Merely because the goods are of foreign origin, it cannot be said that the goods are smuggled into the country. The burden of proving that the goods are smuggled into the country is on the department and undoubtedly this burden has not been discharged by the department. The Central Board of Excise & Customs vide their Circular noted above, has issued guidelines in regard to town seizure, wherein it is clearly stated that when goods are recovered from a person who is not proved to be the importer of the goods and claims to be a purchaser of the goods, onus is always on the customs authorities to establish that the goods were imported contrary to the import or prohibition or restriction. In this ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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