9911796707
TMI Blog2000 (9) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... ble belief that they were liable to confiscation inasmuch as all the 284 bags of Gambier bore the markings reading as "AGRO FOOD PTE LTD. SINGAPORE CHACHAN NEPAL" The owner of the godown Smt. Shanti Devi in her statement recorded on 1-3-1996 stated that the relevant portion of the premises from where the goods were recovered and seized was rented by her to Shri Anil Kumar Gupta. Shri Anil Kumar Gupta sent a representation on 18-3-1996 wherein he claimed that he was the sole proprietor of a firm in the name and style of M/s. Azad Trading Co. situated at 71/27, Tarawala Hata, Kanpur. He also submitted that he had purchased 284 bags of Gambier from M/s. Vishal Traders, Lucknow and from a couple of dealers at Kanpur. He also submitted Bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs godown, Lucknow except for the weight of these bags. Shri Yogesh Bhatia, Proprietor of M/s. Yogesh Traders in his statement recorded on 15-9-1996 stated that he has sold 'Swati' brand of Gambier of Indonesian, origin to M/s. Azad Trading Co.; that he dealt in only 'Swati' brand of Gambier and that he never dealt in the brand which the Department has seized on 1-3-1996. Shri Anil Kumar Gupta further stated that he purchased 10 bags of Gambier from Varanasi. Since the explanation of Shri Anil Kumar Gupta was not satisfactory, A SCN was issued asking him to explain as to why the seized goods should not be confiscated and why a penalty should not be imposed. In reply to the SCN he submitted that he had not brought the seized 284 ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial period was lenient and the goods could be imported. Therefore, the onus was all the more on the Department to prove that this was not legally imported Gambier. Ld. Counsel submits that in the bills issued by M/s. Vishal Traders, cost of the bags has been separately charged. He submits that this indicated that M/s. Vishal Traders had used the bags for repacking the Gambier. He submits that in this view the markings on the bags become irrelevant. Ld. Counsel submits that in the Panchnama; there was no indication that the goods were found to be of foreign origin and that in the absence of this particular requirement, the goods were not proved to be of foreign origin smuggled into India and brought from Nepal to India in contravention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms in the auction. He submits that according to the statement of the partners of M/s. Vishal Traders only 50 to 70 bags were damaged and replaced. He submits that the bills showed that all the bags were changed inasmuch as cost of all the bags has been included in the bill. He submits that foreign origin of Gambier has not been challenged at any stage; that the appellant was aware about the foreign origin of Gambier contained in the bags. He submits that when the statement of the partners is read along with bills and the claim of the appellant; the case of the Department is proved that the goods were of foreign origin and that in the absence of any documentary proof of the legal import; the goods were smuggled into India and therefore; th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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