9911796707
TMI Blog2024 (12) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has made the submission that the goods available in the two vehicles were of Indian origin and have also submitted cash receipts duly signed by the farmers evidencing purchase of the goods within the territory of India. It is observed that the investigation has not brought in any evidence to counter the claims made by the appellant that the goods were of Indian origin. It is observed that these goods are not notified goods under Section 123 of the Customs Act, 1962, and hence the onus is on the Department to prove that the goods are smuggled in nature. The Department has failed to produce any evidence to establish the smuggled nature of the goods. Accordingly, the goods are not liable for confiscation under Sections 111(b) (d) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter referred to as the appellant ] having the GST as well as the PAN Number for the Firm, claimed ownership of the said goods. They submitted that they have transported the goods from Jaitiya Panchayat to Inerwa Bazar after purchasing the same from the farmers, but unfortunately, on the way, the said goods were intercepted by the SSB officers on 04.04.2018 . They submitted that the goods were of Indian origin and submitted cash receipts duly signed by the farmers in support of their claim that the goods were purchased in India. He further made claim over the seized goods and requested for release of the same . The seized goods were released to the appellant by the competent authority after deposition of cash security of Rs.1,14,750/- and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had purchased the goods, which are agricultural produce. It is submitted that there is nothing on the record to show that the goods are of foreign origin and illegally imported from Nepal to India. Accordingly, he prayed for setting aside the confiscation of the goods and penalty imposed on him. 5. The Ld. Authorized Representative of the Revenue reiterated the findings in the impugned order. 6. Heard both sides and perused the appeal documents. 7. We observe that on 04.04.2018, the officers of SSB intercepted two Vehicles within the territory of India and handed over the vehicles carrying the goods to officers of the Customs Circle at Bettiah on 05.04.2018. The appellant has made the submission that the goods available in the two vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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