2003 (12) TMI 532

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : Gowri Shankar, Member (T)]. The officers of the department, while checking a bus at Mulund found on it a parcel containing 25 ball bearings of foreign-origin and seized them. Subsequently Jamnadas Shah, a partner of Jamnadas Co. claimed ownership of the goods and stated that they had been imported by H.V. Traders, Bharti Traders, Nov Jyot Corporation and U.R. Enterprises. Letters written .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the appellant contends that, at the relevant time, the goods were freely importable by anyone and there were no restrictions on their import. Therefore, the burden of proving that the goods were smuggled lay upon the department. This burden has not been discharged. He explains that person from whom the appellant bought the goods did not really come forward to explain the situation because the qu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ave been imported. It is not the department s case, either in the notice, or in the order, that the goods had been imported without payment of appropriate duty; if that were the case, the provisions of Clauses (i), (j) or (l) of the Act which would apply in such case would have been invoked. This has not been done, nor is there any attempt to say so in the order. The Joint Commissioner, who passed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X