9911796707
TMI Blog2005 (3) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... long with 35 Laser Discs which were with the available with the members of circulating library. Statements of various peoples were recorded. The appellants produced baggage receipts and membership of various other Laser Disc clubs from where he had obtained, the lesser discs which were claimed to be covered by duty paying documents showing licit import. In spite of this a Show Cause Notice dated 20-7-1996 was issued calling upon the appellant to show cause as to why these goods of foreign origin placed under seizure should not be confiscated absolutely and why penalty should not be imposed on the appellant. The Laser Discs were however released provisionally. The valuation of the goods was done by the Department. The Show Cause Notice was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted into India were banned except those permitted to be imported and the Baggage Resale Rules provided that the goods imported in baggage could not be sold, till their value was depreciated. These conditions were reversed and relaxed inasmuch as, the new Exim Policy permit the import of all goods without licence until prescribed and goods imported in baggage were allowed to be freely sold. Therefore, we find that, in case of goods which are not specified under Section 123 and or notified under Chapter IVA of the Customs Act, 1962, the onus is heavy and would squarely rest on the Customs authorities to enquire and prove the illicit non duty paid nature of acquisition. There is no onus on the appellant to produce the proof of duty payment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri) relied by the ld. DR since that case the facts were different, there the credibility of the story given was doubled and false denials were made, while in this case, the same cannot be, in view of the documents and baggage receipts not found to be questioned and there is no false kind brought out. (d) As regards the valuation of the goods, no duty demands have been made and in any case, the duty demands if at all were required to be made, were to be made on the actual importer, i.e. the passenger, since it was the passenger who sold these goods who have cleared and discharged the duty dues at the airport, sea port, where he entered India and not to and by the Customs officers at Surat where he sold the goods. (e) Since the confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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