9911796707
TMI Blog2007 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... palese origin which was seized was not in the course of import to India but only when the duly imported goods were in India were seized The seizure was a colourable exercise to make a se against the appellant holding that the goods were not covered by proper document The ld. Counsel, further submitted that he discharged burden of proof although that was not required or compellable in the eyes of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. CSM 131/05 and they both were involved in the questionable act Appeal of the said appellant was dismissed upholding the first appellate order in terms of Tribunal's order dated 16-4-2007. Further, said appellant choose convenient mode to assist the present appellant to seek redressal independently. Therefore, the first appeal order may be upheld. 3. Heard both sides and perused records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal, that lend support to Revenue's case. It was also observed in the course of hearing that the ld. Commissioner (Appeal) in Para 7 at page 2 of Appeal order brought out entire case finding seizure and confiscation proper. 4. The decisions cited by the ld. Counsel in the case of Shri Ganesh Enterprise is of no benefit to' him since initially onus of proof was discharged by Revenue leaving bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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