2005 (6) TMI 395

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..... d Shri Ashok Halder, Consultant for appellant and Shri J.R. Madhiam, JDR for respondent. 2.Mr. Halder submits that the copper scrap is not notified under Section 123 under Customs Act and no presumption can be drawn regarding smuggled nature of the commodity. The burden to prove the smuggled nature of the goods was on Revenue. They have to prove by production of tangible evidence of the smuggled .....

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..... refully gone through the records of the case and submissions of the appellants. I find that in this case goods were seized on specific information by the Customs authorities, Purnea. The trade opinion of the said goods was obtained and it was found that the said scrap was of computer printed circuit boards and it was ascertained that such huge quantity of scrap could not be generated at a place li .....

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..... case the Revenue fails to prove the smuggled nature of the goods. They could not produce any evidence. The case has been decided only on the ground that such huge quantity of scrap could not be generated at a place like Forbesganj from where the goods had been consigned. This is not sufficient to confiscate the goods or to impose the penalty on the appellant. Appeal deserves to be allowed. 6.Con .....

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