9911796707
Advanced Search 
TMI Blog2023 (4) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order has approved the order of confiscation. 2. Appellant is the wholesaler of rice, wheat, pulses etc., at Shillong. His firm's name is registered as M/s Megha Oils, situated at Jeep Stand, Shillong, and godown is located in the ground Floor of Sure Foundation Academy, Mawiong, G S Road, Shillong. On 26.07.2019, Hqrs Customs Preventive, Shillong, checked the godown and had seized 510 bags containing yellow Peas and 11 bags of Motor Dal on finding foreign markings on some of the bags. 3. Original Authority has held that the bags bear foreign markings, therefore, goods were illegally imported, and hence, confiscated the goods. Ld. Commissioner (Appeals) has also approved the findings of the Original Authority. 4. Ld. Consultant appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing documents before the investigation and also before the Adjudicating Authority and have explained that the goods under seizure were part of the lot, which contain both indigenous and foreign origin goods. Sl No. Name of Seller Invoice No & date Nature of goods Quantity Value 1. M/s Manoj Kumar Baid & Brothers Silchar 23 dated 06.04.2019 Peas 50 Kg. Pckt. 440 Pckts 20.000 Qtis 10,89,000.00 2. Hanuman Stores, Orai. U.P. 157 dt 25.03.2019 Peas 50Kg Pckt 600 pkts 13,01,815.00 3. ETCAGRO (Processing) Pvt. Ltd., Guwahati SI/AM/FG- 90-0047 10.04.2019 Yellow Dal 270 bags of 50 Kg each 68,8500.00 7. He has further submitted that the Yellow Pea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uggled nature of goods is on the Revenue. Such burden was not discharged by adducing any positive tangible evidence. Thus, foreign origin of the goods even proved, smuggled nature thereof is not proven. 13. Purchase bills submitted by the Appellant were not verified at source to find whether the goods under seizure were actually covered by the documents or not. Mere fact that foreign origin of goods does not ipso facto lead to inevitable conclusion that the same are of smuggled character, as held in the following case laws: (i) Commissioner of Customs Vs. Monoranjan Bainik- 2004 (165) ELT. 237. (ii) Godari Rai Vs. Commissioner of Customs - 2003 (160) ELT 1027. (iii) Dipak Deb- 2003 (157) ELT 237 (iv) Jitendra Pawar Vs. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
