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TMI Blog2011 (6) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is set aside, appeal is allowed - C/231/2006 - C/244/2011(PB) - Dated:- 1-6-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri R.K. Hasija, Advocate, for the Appellant. Shri K.K. Jaiswal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. As per facts on record the appellant is having a shop in New Lajpat Rai Market engaged in trading business of spare parts of watches and watch tools etc. The said shop was put under search by the officers on 10-12-2002. As a result pencil cells/button cells of foreign origin valued at Rs. 3,47,350/- were recovered. 1.1 Their godown premises located nearby were also put to search resulting in recovery of pencil cells, button cells, dry batteries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ells, video cassettes and watch parts for many years. They also produced various bills of entries etc. to show that the goods in question were validly imported. 3.3 Similarly Shri Ashish Mittal, Proprietor of M/s. Ashish Overseas, Faridabad in his statement deposed that they were regular importer of dry battery and other gift items for the last two years and produced bill of entry, invoices, packing list, ledger and sales invoices showing the sale of the goods to the appellant. 4. Based upon the above facts show cause notice dated 2-12-2003 was issued to the appellant proposing to confiscate the goods seized by the officers and to impose penalties upon them. The said show cause notice culminated into an order passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns who are engaged in the legal import of the goods. Merely because the MRP sticker required to be stuck at the time of import of the goods were not found on the cartons seized from the appellant s premises by itself cannot be made a reason to prove that the same were not imported by the three suppliers. In case of non notified goods, burden to prove that the same are smuggled into the country lies very heavily upon the Revenue. As such even if it is assumed that the documents produced by the appellant do not cover the seized items and the appellant is unable to produce the relevant documents showing legal import of the goods, the goods cannot be confiscated on this ground itself. Evidence to show that the seized goods were imported illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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