9911796707
TMI Blog2019 (8) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... nment of goods on 7.11.2012, which had arrived from Delhi by Spice Jet Flight. The consignment had bags containing 2GB/4 GB Micro SD cards with Tax Invoices issued by domestic Delhi based supplier M/s Deepak International, Hardhyan Singh Road, Karol Bagh, Delhi-5 in the name of the Appellant. Show Cause Notice dated 18.4.2013 was issued for confiscation of goods under Section 111 and imposing Penalty under Section 112 of Customs Act on the ground that the Appellant was selling, purchasing or dealing with goods that were illegally imported into India which culminated into Order-in-Original dated 26.10.2013 ordering confiscation and penalty. In appeal, the Adjudication Order was set aside by order dated 28.10.2014. Thereafter, the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant's SBI Account No 31059846818. He further states that there were lapses by the Department on seizure of goods as all packets have not been examined. The Inventory made by the Department shows all 10,800 pieces as "Taiwan Origin" and "Made in Taiwan". But on Joint Inspection, some goods were found of Korean Origin and some without any Country of Origin. Thus, it is possible that boxes could have been substituted while in custody of the Department as there is a wide discrepancy in goods between Panchnama and Joint Inspection Report. Since it is not known whether the boxes were changed by supplier or in the custody of Department or if these were domestic goods, confiscation under Section 111 is only on the basis of presumption and assumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected. 6. Heard both sides and perused the appeal records. 7. In the instant case, the short issue that arises for consideration is whether the goods are liable for confiscation under Section 111, payment of Redemption Fine and consequent payment of duty. It is an admitted fact that these are goods purchased from Delhi by duly VAT paid bills through Tax Invoice Nos 152, 153, 154 for the entire quantity of 10,800 pieces of Micro SD Cards from the supplier M/s Deepak International, Hardhyan Singh Road, Delhi. It is also an admitted fact that Ledger and Bank Statement of the Appellant shows that he paid the Supplier M/s Deepak International, an amount of Rs. 20,40,000/- by two Cheques from his Bank Account. It is also an admitted fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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