2003 (8) TMI 113

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..... ommissioner (Appeals) has affirmed the order-in-original of the Deputy Commissioner ordering confiscation of the seized goods of foreign origin under Section 111 of the Customs Act with an option to get the same redeemed on payment of redemption fine of Rs. 10,000/- and also imposed penalty of Rs. 5,000/- on the appellants. 2. On 14-11-2000, the Officers of Customs and Central Excise conducted s .....

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..... on fine and also imposed personal penalty of Rs. 5,000/- on him. That order has been affirmed by the Commissioner of Customs. 4. I have heard both sides and gone through the record. The bare perusal of the record shows that the authorities below have ordered the confiscation of the goods and imposed penalty on the appellants on the ground that they failed to produce any document regarding the le .....

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..... urchase in the open market. Since the Department has failed to discharge this burden, neither the seizure of the goods could be ordered nor any penalty could be imposed on the appellants. Therefore, the impugned order cannot be sustained and the same is set aside. The appeal of the appellants accordingly stands allowed with consequential relief, if any, permissible under the law. - - TaxTMI .....

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