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TMI Blog2008 (11) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The claim of the appellants to 18000 pieces of Philips Triacs which form part of the assorted foreign made goods seized under the reasonable belief that they had been smuggled into the country and hence liable to confiscation and confiscated absolutely has been rejected by the Commissioner of Customs on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his statement given to the investigating officers which was recorded under Section 108 of the Customs Act, 1962 that he had negotiated and dealt with one Shri Lalitbhai of Chennai for supply of certain electronic components without bills on cash basis and not with Shri Chandrakant M. Goyal or his company viz. M/s. Conjap Electronic Company. In support of his statement, he submitted the copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Conjap Electronics in this regard is nothing but false and is clearly fabricated. Similarly, the claim made by Shri Rakesh R. Gandhi of M/s. Ghelabhai Co. at the time of personal hearing is an afterthought and not convincing enough to allow him the goods. I am, therefore, not inclined to accept the submissions made by M/s. Conjap Electronics Industries and their advocates and hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th whom the owner of Ghelabhai has admittedly dealt. Since the Department has not discharged the burden of proving that the goods had been smuggled into India, the confiscation thereof cannot be sustained and we accordingly set aside the same. 4. We set aside the impugned order insofar as it relates to the confiscation of Philips Triacs valued at Rs. 1,08,000/- and allow the appeal. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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