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2003 (12) TMI 252

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..... fiscation of ball bearings of foreign origin from a Traders' premises who deals in such goods. The Commissioner (Appeals) findings are- "5. I have carefully considered the facts on record and the submissions made by the appellants in their memorandum of appeal as well as during the course of personal hearing. The goods under dispute are ball bearings of foreign origin which the appellant claims .....

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..... rwise these goods are covered under OGL and are importable on Special Licence and can be freely transferred from one person to another once they have been imported into the country. The department has confiscated the goods only on the ground that appellant could not produce duty paid nature of the goods, otherwise, department has failed to adduce any other evidence to prove the contrary. 6. Ther .....

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..... ely importable on a licence and can be transferred easily, so therefore, at this point trader cannot be asked to produce the duty paying document for the goods. This is strictly applicable only when the goods are notified u/s 123. Therefore, I find that the confiscation of ball bearings in this case was illegal since the adjudicating authority has not adduced any other evidence and merely because .....

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..... It is found - (a) The reliance on case law decided for an era when the Import Trade Control was based on the concept Import of everything banned till allowed, and there were re-sale prohibitions of all kinds even when imports were permissible is not called for when the new EXIM policy as applicable on the date of seizure i.e. 25-5-1995 i.e. the policy of 1992-97, which allowed the import of .....

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