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TMI Blog2005 (7) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : S.L. Peeran, Member (J)]. Both the appeals arise from common Order-in-Appeal No. 390/2003-Cus (B), dated 6th November 2003, passed by the Commissioner of Customs (Appeals), Bangalore holding the Order-in-Original No. 23/2002-Cus. Adjn., dated 30-9-2002 ordering confiscation of goods of foreign origin valued at Rs. 8,60,100/- in terms of Section 111(d) of Customs Act, 1962, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and calculators, notified item was purchased from licit imported source. They contended that the Revenue has proceeded solely on the ground that the assessee has not produced any purchase bill/receipt and no document has been produced on duty paying nature. The appellants pointed out that nowhere in the statement or in the mahazar, they have stated that the goods are smuggled one and illicit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he market cannot be seized merely because of foreign marking. Hence allowed the appeal. Further reference is made to this Bench of the Tribunal ruling rendered in the case of Shri Govind Purohit v. Commissioner of Customs, Bangalore [Final Order No. 1172/2003, dated 2-9-2003] wherein in similar facts and circumstances of the case, it was held that if the burden to prove the goods being smuggled is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the submissions made by both the sides and on perusal of records, it is very clear that the goods were seized from the shop where the same were displayed for sale. The appellants nowhere in their statement and the mahazar have admitted about they have indulged in the act of smuggling these goods. The appellants contented that they had purchased the goods from bona fide person bringing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the appellants that they were imported without licence. Their case is that they have purchased from a bona fide baggage passenger and from the market and that they have not smuggled it into India. In the circumstances like these, the Tribunal has granted benefit of doubt and directed the authority for release of the goods as the Revenue has not discharged the burden to prove that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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