9911796707
TMI Blog2002 (2) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the same was purchased by him from the other two appellants Shri Sasthi Das and Shri Anil Kr. Das against cash payment of Rs. 2,00,000/- (Rupees two lakh) (approx.). The said two persons were contacted by the Revenue and in their statements recorded, they agreed to have sold the metal scrap in question to Shri Sakhinath Mondal. They further deposed that the metal scrap in question was obtained from the customs authorities, when the same was earlier released by the Commr. of Customs, Behrampur vide his order-in-original passed by him in respect of earlier seizure cases. 3. On the above facts all the appellants were served with show cause notices proposing confiscation of the metal scrap and imposition of personal penalties. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaking scrap, submits Shri Chatterjee that ship breaking scrap was available in abundance in the area of Murshidabad district and there are number of parties dealing in such customs released scrap. This has also been observed by the Commissioner in his adjudication order. He submits that the appellant was a licenced dealer to deal with the metal scrap. As such the findings of the authorities below that the goods in question were smuggled are not based on any tangible and legal evidence, but are the result of the assumptions and presumptions. 6. Countering the arguments Shri T.K. Kar, ld. SDR draws my attention to the observations made by the adjudicating authority in respect of verification of the documents submitted by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal position of the goods in question, though strictly speaking the onus to do so was not upon them inasmuch as the goods in question are non-notified items under the provisions of Section 123 of the Act or under Chapter IVA of the Act. I fully agree with the submissions made by the ld. advs. that the impugned orders confiscating the metal scrap have been passed on the basis of assumptions and presumptions inasmuch as both the authorities below have relied upon some circumstantial evidences like delayed claiming of the seized goods, or as regards the movement of the goods from Calcutta to Jangipur etc., which may raise doubt against the appellant but cannot take the proof of legal evidence. The appellants' reliance on the Tribunal's decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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