9911796707
TMI Blog2003 (11) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. - A consignment of Velcro Tapes was intercepted and seized. The respondents explained the same to be imported by one M/s. Murugan Export Agencies who had sold part of it to M/s. Brilliant Traders who in turn had sold it to the respondents and because M/s. Brilliant Traders now could not be located, they are not responsible. They produced documents from M/s. Murugan Exports of sale of part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchased the goods from M/s. Brilliant Traders. The said M/s. Novelty Exports also failed to produce any document showing transport/delivery of the goods to them. They have failed to disclose the correct address of Brilliant Exports. The materials disclose deliberate concealment of facts with regard to Brilliant Traders, who have been found to be fictitious party. Production of a bill of a fictitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 123 of the Customs Act is not available to the Department, the burden is on the department to prove, before confiscating the goods that the same are smuggled goods. In the instant case M/s. Novelty Exports were not able to prove the source of licit purchase of the goods and in fact their inability to produce any documents to show transport and delivery of the goods of high value as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gadia premises and the proceedings admit to the same having been brought by train would indicate evidence of transport to Bombay. (b) Confiscation of non-notified goods, merely because of the reasons as arrived at i.e. M/s. Brilliant Traders is fictitious and obtaining bills from fictitious traders would be obtaining smuggled goods would be on a presumption. In any case, just because M/s. Brillia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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