9911796707
TMI Blog2003 (12) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... as they arise out of the same impugned Order passed by the Commissioner of Customs (Prev.), West Bengal, vide which he has confiscated the foreign-origin fabrics along with the imposition of personal penalty of Rs. 5.00 lakh (Rupees five lakh) upon Shri Samir Saha, owner of the seized fabrics; of Rs. 25,000.00 each on Shri Subhash Chawla and Smt. Uma Chawla, owners of the godown from where the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to India. The Commissioner confiscated the goods on the ground that the appellant has not been able to produce any evidence to show the legal importation of the items in question. The appellant, Shri Samir Saha's grievance duly represented by Shri Ramesh Chowdhury, learned Advocate assisted by Shri B.N. Pal, learned Advocate, is that the goods are non-notified items under the provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to produce the documentary evidence for showing the legal importation is to be placed upon the person from whose possession foreign origin goods are recovered in case of non-notified goods then the very purpose that the goods are non-notified under the provisions of Section 123 is defeated. This is well settled law that the burden in such type of cases is upon the Revenue and is required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fabrics in question have entered into India through an illegal route or without payment of duty. In these circumstances, we are of the view that the impugned Order is not sustainable in so far as the same relates to the present four appeals. Accordingly, we set aside the impugned Order and allow all the four appeals with consequential reliefs to the appellants. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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