2002 (2) TMI 268

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the goods. In addition, three trucks used for transportation of Metal Scraps have also been confiscated with an option to the owners to redeem the same on payment of redemption fine of Rs. 15,000.00 each. Personal penalties of various amounts ranging from Rs. 5,000.00 to Rs. 1.00 lakh, have been imposed upon the various appellants. 2.I have heard all the Counsels appearing for the captioned appellants and Shri A.K. Pandit, learned JDR for the Revenue. 3.The impugned order passed by the Commissioner of Customs is in respect of three seizures of Metal Scraps made by the Customs Officers on various dates. As per facts on record, on 11-7-98, a truck loaded with Metal Scraps was intercepted and the Scraps found to be of foreign origin, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unauthorised route. 4.Based upon the above facts, the appellants were issued show cause notices proposing confiscation of the Metal Scraps, confiscation of the trucks and imposition of personal penalties upon various persons. During adjudication proceedings, the owners of the Metal Scrap produced on record the documents to the effect that the same were purchased from various persons on cash payment basis, and the statements of the drivers or the other co-accused without any independent corroboration cannot be found to be the basis of formation charge of involvement of smuggling. It was submitted that the Metal Scrap is not a notified item under the provisions of Section 123 of the Customs Act, 1962 or under Chapter IV-A of the Act. As su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ource and channels of procurement, sale, transportation and purchase of Metal Scraps. It is correct that Metal Scrap is not notified item and hence, the burden of proving the smuggled character of the goods lies on the department. In this case, enough opportunity was given to the noticees to establish the legal character of the goods, but the noticees failed to give any positive evidence of showing that the goods were not foreign origin and not smuggled in character. The allegations have been explained and narrated with justifications in different parts of the show cause notice which the noticees failed to successfully refute........." In another portion of his Order, he has observed as under :- "..........The very nature of the goods a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X