2009 (4) TMI 691

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..... Heard both sides. The appellants filed these two appeals against the impugned order whereby the scrap worth Rs. 4,33,195/- was confiscated and penalties were imposed on the ground that the scrap was of foreign origin and smuggled into India. 2. The contention of the appellants is that there is no evidence on record to show that the scrap in question is of foreign origin. It is also not noti .....

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..... covered under any legal documents and the occupant of the truck admitted that the same is of Bangladesh origin. It is also submitted that there is no evidence on record regarding lawful possession of the goods. 4. Admittedly the facts are that the metal scrap is not notified under Section 123 of the Customs Act, 1962. Therefore, the onus is on the Revenue to show that the scrap is smuggled in na .....

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