9911796707
TMI Blog2008 (7) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Marine Preventive Wing of the Customs (P) Commissionerate, Mumbai, searched the premises of the appellants situated at Ground and 1st floor, Radha Niwas, 12th Road, Opp. Khar Telephone Exchange, Khar (West), Mumbai, on 12/13-4-99. Search of the above premises resulted in recovery of allegedly foreign origin readymade garments, leather waist belts, pouches, bags, etc. and as none could produce legal documents to show the licit import/ acquisition/storage of the goods, all the goods were seized under the reasonable belief that the same were liable or confiscation. 4. Investigation was conducted and statements of various persons were recorded. On completion of investigation, show cause notice was issued to the current appellants dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prise and Ashwamegha, had given five Bills of Entry and also the documents vide which these goods were supplied to the appellants. He draws my attention to the findings of the Commissioner as regards the non acceptance of the evidence, which was produced by the appellants. He submits that the Ld. Commissioner has not accepted the evidence only on the ground that description of the goods are not matching with the goods supplied by the said supplier and to the appellants. He submits that the decision of the Hon ble High Court of judicature at Bombay in the case of CC (Prev.), Mumbai v. Mahendra Singh Purohit - 2008 (225) E.L.T. 426 (Bom.) squarely covers the issue in favour of the appellants. He also relied upon the decision of the Hon ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had denied having sold these goods, had in subsequent affidavits affirmed said that they had in fact sold the goods to the appellant and it was out of fear of customs officers that they had given statements to the country. The affidavit affirmed on 9-9-1999 by Khetshi Shah Proprietor of Sapna Enterprises in which he stated that he had sold substantial quantity of the goods to the appellant and evidence to this effect has also been produced. It is further contended that payment for the goods have been made by cheques and details of the cheques and the extracts of the bank account showing in confirmation were also produced. It was contended that several other parties had also submitted their affidavits. It was also contended that about 85% of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods under seizure with those imported by M/s. Sapna Enterprises and M/s. Ashwamegha and sold to M/s. Sure and M/s. Sure Boutique. Moreover, certain goods have been found of having Made in USA and other countries, for which no bills of entry have been produced. This goes to prove that M/s. Sure and M/s. Sure Boutique have been selling goods of foreign origin for which no proof of import in their name or in the name of any other else is produced. In such circumstances and in absence of packing list and other materials which could link and co-relate such seized goods with the goods imported by M/s. Sapna Enterprises and Others and sold to M/s. Sure and M/s. Sure Boutique cannot be established. I therefore, conclude that such goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve evidence. There being none on the record, such burden cannot be said to have been discharged by the revenue. Strong reliance has been placed by the Hon ble Bombay High Court s decision in the case of Commissioner of Customs, Mumbai v. Shri Ganesh Enterprises [2006 (73) RLT 320 (B)] . 12. Aggrieved by above order of the Tribunal, the revenue moved Hon ble High Court of Bombay in Customs Appeal No. 40/2007 [2008 (225) E.L.T. 426 (Bom.)]. The said appeal was heard by the Hon ble High Court and their Lordship held as under :- The reason for setting aside the confiscation is that the goods in question are non notified goods and the revenue failed to discharge the burden that the said goods are smuggled illegally into the country. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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