TaxTMI 
TaxTMI 
1986 (4) TMI 175
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.... recovered some rough, rejected, cut and polished semi-precious stones described as Tourquoise and Tourquoise Dyed and Glued. On demand Shri Bundu Khan and his partner Mohd. Shaffie produced certain records and documents maintained by them which showed that they were engaged in the purchase, cutting, polishing and selling of Tourquoise and that they had certain quantity of Tourquoise in stock. The Customs checked the quantities of Tourquoise with the account and those that were found in excess of the book balance, were reportedly got appraised from the Customs Appraiser, who found that they were of West German origin. The Department's case is that since the party could not produce any evidence, documentary or otherwise, as regards lawful im....
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.... Jaipur. 2. Order No.A-318/85-NRB/CEGAT dated 30th September, 1985 in the case of Shri P.K. Goyal v. Collector of Central Excise, Jaipur. 3. 1984 (15) E.L.T. 400 (All,), Allahabad High-Court decision in the case of Ashok Kumar and Another v. Collector of Central Excise and Customs, Kanpur and Another. 4. 1984 (15) E.L.T. 91 (A.P.), Andhra Pradesh High Court decision in the case of M/s. Innovation, Secunderabad and Another v. Central Board of Excise and Customs and Another. 5. 1983 E.L.T. 1321 (S.C.) the Supreme Court of India decision in the case of Amba Lal v. Union of India and Others. 4. Responding, Shri Rakesh Bhatia reiterates the views expressed by the Additional Collector. 5. The appellants had urged even before the....
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....ment would be deemed to have discharged its burden if it adduces only so much evidence (circumstantial or direct) as to be sufficient to raise a presumption in its favour with regard to the existence of the facts sought to be proved." 6. It is in the light of this decision that it was held by the lower authority that the Department had adduced sufficient evidence to raise a presumption with regard to the smuggling nature of the impugned goods. 7. Shri Rana, learned Advocate refers to this argument and says that whatever doubts may have existed in regard to the interpretation of the Supreme Court judgment in the case of D. Bhoormull have been removed finally by the 5-Member Bench decision of the Supreme Court of India in the case of Am....
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....erved in D. Bhoormull's case, "While it is true that no direct evidence of the illicit importation of the goods was adduced by the Department, it had made available to the Collector several circumstances of a determinative character which coupled with the inference arising from the dubious conduct of Baboothmull and Bhoormull, could reasonably lead to conclusion drawn by the Collector, that they were smuggled goods. These circumstances have been set out by us earlier in this judgment. We may recapitulate only the most salient among them." "The importation of such goods into India had been banned several years earlier, i.e., some of them in 1957 and of others in 1960. These goods, without exception, were all of foreign origin. They were o....
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....othmull and Bhoormull could reasonably and judicially lead one to conclude that these goods had been illicitly imported into Madras, a sea port." 11. As against the circumstantial evidence and related facts available in favour of the Department in the case of D. Bhoormull, the evidence collected in this case by the Department is hardly substantial. Goods have been seized from the residential premises of the appellants. There are certain quantities which as per the documents available were considered as duly accounted for. These were not seized. There were certain other quantities seized because the Department held that they were in excess of those accounted for by the available documents. Appellant later produced some documents to s....