9911796707
TMI Blog2000 (9) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), Patna which confirmed the Order-in-Original No. 405-Cus./96, dated 24-9-1996 of Asstt. Commr. of Customs, Muzaffarpur wherein 240 kgs. of non-ferrous scrap valued Rs. 24,000/- was subjected to absolute confiscation under Section 111(d) of the Customs Act, 1962 and a penalty of Rs. 1000/- was imposed on Shri Rajesh Kumar u/s 112 ibid. 2. The brief facts of the case are that the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms failed to supply copies of seizure memo. and verification report along with the Show-cause Notice. As the appellant failed to attend the personal hearing, the case was adjudicated ex parte. The proceedings resulted in absolute confiscation of the scrap and imposition of a penalty of Rs. 1,000/- on the appellant. As the appellant failed to succeed in his appeal before Commissioner (Appeals), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. Such markings may, at best, suggest that they are of foreign origin. It must be remembered that all the foreign origin goods found in India cannot be considered to be smuggled goods. There should be a positive evidence to prove that the goods have been imported in contravention of certain prohibitions or restrictions imposed on such goods under the Custom law. The act of illegal importatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing but a broken pieces of certain metal articles and it is not possible that each such broken pieces bears foreign markings. If some sample pieces bears foreign markings, the whole consignment is supposed to be of foreign origin. Moreover, the appellant totally failed to prove that the seized scrap was broken pieces of old utensils because he could not produce documentary evidence in support of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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