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TMI Blog2005 (12) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. On 13-1-95, the Customs officers of Varanasi on the basis of specific information intercepted 450 Kgs. of foreign origin cloves at the premises of M/s. Banaras Roadways Transport, Varanasi booked by M/s. Rajasthan Corporation, Varanasi to Shri Ratan Lal and Shri Suresh Kumar of Allahabad under the description as Kali Til . The consignment was seized for action under the provisions of Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were released provisionally under the orders of the Hon ble High Court of Allahabad. He also imposed a penalty of Rs. 15,000/- on Shri Shanker Lai under Section 112 of the Customs Act. The Commissioner (Appeals) reduced fine to Rs. 10,000/- and penalty to Rs. 5,000/-. 3. Ld. Counsel for the appellants pleaded that he is not disputing the absolute confiscation of 450 Kgs. of Cloves. He is only a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 123 of the Customs Act, the Customs authorities have to establish that the goods have been illicitly imported to hold them liable for confiscation. He also referred to the findings of the Commissioner (Appeals) in para 12 to the following effect :- Except this, no other evidence has been on record to show that the goods are of smuggled nature particularly when the goods are not notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) absolutely confiscating these goods is upheld. 6. As regards the goods seized from the premises of Rajasthan Corporation, the appellants admitted that although some of them are of foreign origin but the department has totally failed to establish that these have been imported in violation of the Customs Act. As per Board s Circular, it is for the department to establish that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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