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TMI Blog2007 (2) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... ese mobile phones. On careful perusal of the impugned order, it is seen that the learned Commissioner (Appeals) has given a detailed finding which are as under :- "6. On a careful consideration of the submission made by the Appellant in their appeal memo, I find that the issue in both the appeal relates to confiscation of foreign origin mobile phones due to non-production of documents showing licit acquisition. In the Tokyo Electronics case, the Adjudicating authority has confiscated the mobile phones etc. all of foreign origin, on the ground that the suppliers have denied to have sold the pieces as mentioned in the bills submitted by the Appellant but have sold the mobile phones of different IMEI numbers. in two cases the addresses suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority in the order mostly relate to confiscation of Gold, Silver, Diamonds etc. which are not freely importable into the country and are in the nature of restricted goods, not freely importable. Therefore applying the ratio of the Tribunal's decision in the case of V. Muniyandi (supra) and Sadbhavana v. CC, Indore (supra) cited by the appellant read with the Board's Circular dated 14-12-1965, I have no hesitation in holding that the confiscation of the Mobile phones etc. vide the impugned order dated 4-5- 2006 is not legally sustainable and therefore the same is set aside with consequential relief to the appellant. In this case the appellant has also alleged that the Show cause notice was not served in time, but I am not discussing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Imports & Exports (Control) Act, 2947. Therefore, applying the ratio of the Tribunal's decision in the case of V. Muniyandi (supra) and Sadbhavana v. CC, Indore (supra) cited by the Appellant, read with the Board's Circular dated 14-12-1965, I have no hesitation in holding that the confiscation of the mobile phones etc. vide the impugned order dated 17-5-2006 is not legally sustainable and therefore the same is set aside with consequential relief to the appellant." 3. It can be noticed from the reproduced findings that the Revenue has not been able to conclusively prove that the said goods were smuggled by the respondents herein. In the absence of any conclusive evidence as to the involvement of the respondents in smuggling activity, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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