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TMI Blog2011 (9) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... their invoice, by itself does not establish the fact that the goods are of Chinese origin it was being done just to boost sale - Held that no evidence to prove that goods are of foreign origin - onus to prove that the goods in question are of smuggled goods, lies heavily on the revenue - therefore the provisions of Section 123 can not be invoked - Hence no reasons to confiscate the fabrics or to impose penalty - Appeal allowed with consequential relief. - C/584 of 2010 - Final Order No. C/433/2011(PB) - Dated:- 19-9-2011 - Ms. Archana Wadhwa, Mr. Rakesh Kumar, JJ. Appearance: Shri Subhash Chand, Advocate for the Appellants Shri Sunil Kumar, SDR for the Respondent Per Archana Wadhwa (for the Bench): After dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esearch Institute, Varanasi for determining the type of synthetic velvet fabric as well as nature and composition. As per their report the goods were defined to be 'velvet' in physical identification and 'polyester-100%' in chemical composition. 5. On the above basis, proceedings were initiated against the appellants alleging that goods seized from their premises were of Chinese origin and were imported by them, without payment of duty. The said show cause notice culminated into an order passed by the Deputy Commissioner vide which he absolutely confiscated the fabrics in question. In addition penalty of Rs.20,000/- was imposed on M/s. A.G. International and penalty of Rs.5,000/- was imposed on Shri Anubhav Gupta, proprietor of M/s. A.G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the spot and the Revenue has not considered the said bills. He also submits that merely selling of fabrics to their customers by describing the same as of Chinese origin in their invoice, by itself does not establish the fact that the goods are of Chinese origin. He clarifies that the said modus operandi was being adopted by him to boost the sales. 8. After appreciating the arguments of both sides, we find that admittedly there is no evidence on record establishing that the fabrics in question were of foreign origin. 9. No material indicating the fabrics to be of foreign origin stands referred to by the Revenue. The appellants in on-the-spot statements made it very clear that the goods stands purchased by them from M/s. Oriental Textil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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