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TMI Blog2013 (4) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... een the seized goods and goods imported vide Bill of entry dated 30.12.2009. Commissioner (appeal) has also observed that since the addresses given for the consigne and consignee were found fake, the import of goods through documents submited by appellant becomes doubtful. More over consignor and consignee were genuine persons, there should not have been any problem in serving the letters on them either on given address or through M/s Bom Gim Couriers & Logistic Ltd. M/s Bom Gim Courier & Logistic Ltd. in their letter dated. 01.07.2010 certified that both consinore & consignee were their agents in Tinsukia and Delhi but later vide their letter dated 2802.2011, they informed that Shri Ram Babu Sharma & Md. Allauddin were not on their employm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (other than India Nepal) were being smuggled in SLR No. NR-98721 of Train No. 4055, Brahmaputra Mail, the officers recovered thirteen packets booked from New Tinsukia Station vide PW Bill No. 280618 containing Chinese origin hair clips and other hair accessories and these goods were detained for further investigation. These goods were examined in the presence of two independent panchnama witnesses and were found to contain pairs of Hair Clips and Hair Accessories with Made in China and Barbie brand. These goods were seized on 13.08.2010 by the officers as no documents evidencing lawful import of goods was produced by any one. No person or organization came forward to claim the ownership of the goods and it appeared that intentionally vag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the parcel way bill the consignor is shown as Shri Ram Babu Sharama and consignee is shown as Md. Allauddin who were the clearing agents of M/s. Bom-Gim Courier at Tinsukia Railway Station (Assam) and New Delhi Railway station respectively. From the above it is clear that from the point of importation to the point of detention transfer of goods was under proper and legal documents. He points the goods have been seized for contravention of the Notification No. 9/96-Cus and for contravening this Notification the Department has to prove that goods were exported to Nepal from country other than India and those goods were imported from Nepal to India. In present case this burden has not been discharged by the Department. He relies on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department treating them smuggled goods of third country origin from Nepal. The appellant submits that these goods were legally imported at Nhava Sheva Port vide Bill of entry No. 613979 dated 30.12.2009 and after the import these goods were transferred to their unit in Assam. Later on it was decided by the appellant that goods should be shifted to their another unit at Haridwar through a Courier at Tinsukia namely M/s Bom-Gim Courier Logistics. These goods were sent through parcel to Haridwar. It is contention of the appellant that since the goods are legally imported there is no contravention of notification 9/96 and consequently there is no case for confiscation of the goods. I find that Commissioner (Appeal) has examined this submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose goods were being imported from Nepal to India. I find that there is no dispute about origin of goods as the goods are of Chinese Origin. When the goods of Chinese origin come from Nepal, there is no need to prove that goods were exported from China to Nepal. Regarding the point proving the goods imported from Nepal, I find in the present case goods were dispatched from Tinsukia Railway station Assam and that place is bordering Nepal and when the goods are clandestinely bought into the country, there will not be any legal document showing import from the Nepal. In view of the fact that goods are of the Chinese origin and being dispatched from Tinsukia Railway station Assam, Department is able to prove that goods come to India in violatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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