9911796707
TMI Blog2007 (11) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... and 635 Kgs. of aluminium scrap under Section 111(d) of the Customs Act, 1962 and imposed penalties of Rs. 5000/- on each of these appellants. 2. The Appellate Commissioner relying on a copy of invoice produced by the appellants regarding purchase of scrap from M/s. APS Organization, Kolkata, who had admitted of having entered the said deal with the appellants held that, there was nothing on record to prove the allegation of the department that the seized goods were of foreign origin. It was observed that there must be some kind of mark of foreign origin or any other specific evidence in order to form a belief about the contraband nature of the aforesaid goods. It was also observed that the burden of proof remained on the department b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign origin. No explanation was forthcoming about the purchase of the scrap and material evidence of possession. As observed by the adjudicating authority the parties kept silent for more than five and a half months and thereafter manipulated documents. Even if the burden of proof was on the Revenue, merely because scrap would not bear the marks of foreign origin, it cannot be said that the conduct of the persons who were found to be dealing with the goods was not relevant. 6. When no direct evidence is available for proving whether the goods were of foreign origin, there can be circumstantial evidence which may unequivocally point to the fact that the goods were of foreign origin. The appellants relied upon the invoices said to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant evidence as also the other material on record has been totally overlooked by the Commissioner (Appeals). It is possible that the Commissioner (Appeals) was not properly assisted by any authorized representative appearing for the department. An effective handling of the appeals would involve Commissioner's representative presenting the case before the Appellate Commissioner so that he can point out the relevant documents in cases where the Commissioners (Appeals) do not take the trouble to go themselves through the entire record which it is their duty to do, in exercise of the important appellate jurisdiction conferred on them. Perhaps the CBEC was acutely aware of the need of effective handling of the appellate cases before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handling of appeals, the representative appearing for the Revenue should be of the level who has exercised powers of making such orders so that he can understand the importance of pointing out the relevant material that may have bearing on the outcome of the appeal. It is expected that immediate attention will be paid to this need so that there may not be occasions of avoidable remands by the Tribunal. 7. Since in the present case, the relevant record has not been properly considered by the Commissioner (Appeals), the impugned order cannot be sustained and is hereby set-aside with a direction to the Commissioner (Appeals) to decide the appeals afresh after hearing both the sides. It may also be observed that if ultimately the documen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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