9911796707
TMI Blog2012 (12) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Appellant. Mrs. R. Jadgev, SDR, for the Respondent. [Order (Oral)]. As per facts on record, the Customs officers intercepted one truck on 24-7-2006, coming towards Faizabad. Four persons were found to be sitting in the vehicle. On being questioned, driver of the vehicle deposed that the zinc was loaded in the vehicle from a place beyond Adapur village at Indo-Nepal border. Search of the truck resulted in recovery of 162 bags of zinc. Revenue by entertaining the view that the said goods stand smuggled from Nepal, seized the same along with seizure of the truck. 2. During post seizure investigation, statement of various persons including the driver of the truck were recorded. Shri Rajendra Prasad, driver of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Adapur village and prior to that was brought from Nepal in two truck trolleys. 6. Learned advocate appearing for the appellant has strongly contested the reliance on the statement of driver on the ground that they were illiterate deponents and the statements were recorded under thumb impression. Except the hearsay evidence, there is no evidence to support the statement of drivers. The same being in the nature of statement of co-noticee require corroboration from independent sources. 7. Learned advocate also submits that for holding any goods to be of smuggled nature, they have to be first established as being of foreign origin. There is nothing in the present case to reflect upon the foreign origin of the goods in question. Even the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case of non-notified items, the onus to establish the smuggled nature of goods is on the Revenue. Apart from the absence of any evidence produced by the Revenue, I find that the appellant has produced on record copies of invoices showing sale of the zinc in question. The supplier has also deposed in his statement to the above effect. Failure on the part of the Revenue to locate the supplier cannot be held to be conclusive proof of his non-existence. I also note that the first issue required to be decided by the authorities below was as to whether zinc in question was of foreign origin. This issue does not stand addressed by the lower authorities and there is no evidence on record to show that zinc in question was of foreign origin. 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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