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TMI Blog2004 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... guidelines in regard to town seizure. When the goods are recovered from a person who is not proved to be the importer of the goods and claims to be a purchaser of the imported goods, onus is always on the customs authorities to establish that the goods were imported contrary to any import or prohibition or restriction and they have to bring home the guilt to the person alleged to have committed a particular offence by adducing satisfactory evidence. The case law cited by the learned Counsel for the appellants in the matter of Sadbhavana v. CC, [ 2003 (8) TMI 113 - CESTAT, NEW DELHI] wherein it has been held that failure to produce document regarding legal import/possession of foreign origin goods, the burden to prove the smuggled character ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962. 4. Appeal No. C/313/2003 is filed by Hiralal Kirupalani against the order of confiscation of electronic goods valued at Rs. 2,48,600/- with option to redeem the same on payment of duty of Rs. 1,00,000/- besides imposition of penalty of Rs. 25,000/- on the appellant under Section 112 of the Customs Act, 1962. 5. In all these cases, electronic goods in trade quantities alleged to be of foreign origin were recovered from the appellants by the local police of Chennai and cases were registered against them under Cr. P.C. read with Sections 111 and 135 of the Customs Act, 1962 and the appellants were arrested and produced before the Hon'ble Additional Chief Metropolitan Magistrate, EO-II, Chennai and as per his dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inter alia stated therein that the statements have been recorded under Section 108 of the Customs Act and as such is valuable evidence. He has further stated that the goods are of foreign origin and are not covered by any legal and other document and that in itself is the direct evidence. On the basis of markings, voucher Nos, serial Nos., etc. and the dubious nature of transaction it is proved that the goods are of smuggled nature. 8. I have considered the submissions made by both the sides and perused case records. I find that in the present case, the goods involved are non-notified goods under Section 123 of the Customs Act and are freely importable under Open General Licence and are freely available in the market. The confiscation of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the importer of the goods and claims to be a purchaser of the imported goods, onus is always on the customs authorities to establish that the goods were imported contrary to any import or prohibition or restriction and they have to bring home the guilt to the person alleged to have committed a particular offence by adducing satisfactory evidence. (c) From the above it will be seen that there are three essential Ingredients of the offence under Section 167(8) of the SCA or under Section 123 of the Customs Act and they are : (1) that the importation of certain goods has been prohibited or restricted; (2) that the goods in question, belonging to such category, have been imported into India i.e. the goods are of foreign origin; (3) that such im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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