2005 (9) TMI 408

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..... appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that on 11-9-2001 watches worth Rs. 5,31,875/- were recovered from the shop of the appellant. Being notified goods, as the appellant could not produce any proof regarding the legal import of watches. The goods were seized, the adjudicating authority confiscated the wa .....

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..... e contention is that fake watches are not of foreign origin but locally produced watches, therefore, confiscation of the watches is not sustainable. 5. The contention of the Revenue is that watches are notified goods under Section 123 of Customs Act, therefore, the onus is on the appellant to show lawful import of these watches. The appellant failed to show any document regarding the purchase of .....

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..... r of watches. There is no dispute in respect of legal position that the watches are notified goods, therefore, onus is on the appellant to prove the legal import of these watches. As mentioned above as these are fake watches and having value of less than Rs. 300/- each and in his statement before the Revenue officers the appellant specifically mentioned that these defective watches were procured l .....

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