1992 (8) TMI 177

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....i B.B. Sarkar, JDR, for the Respondents. [Order]. - These are two appeals directed against the order passed by the Collector of Customs and Central Excise (Appeals) Calcutta in Order No. PAT-CEX (Customs), 23-24/91, dated 8-8-1991. These cases pertain to a seizure of Salwood on 8-5-1990, valued at Rs. 25,000/-. They were seized from a lorry bearing No. DIL 3251 on the ground that the Notific....

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....ed against. 3. The impugned order of the learned Collector (Appeals) reads as follows: (relevant portion) "........The entire quantity of Salwoods are of Nepali origin and have been illegally imported as per statement of the driver of the truck. It was reported by the Inspector of Customs that Shri Harindra Mishra could not produce papers of timber sold by him. He also did not produce accoun....

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....mber by the appellants earlier as revealed from the Forest Deptt.'s official's letter. The burden of proof is adequately discharged by the deptt. to prove that the goods are smuggled into India from Nepal. Coming to the confiscation of the Salwood I find that the order of the Assistant Collector is correct and proper and there is no reason to interfere with the said order. As for absolute confisca....

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....o. 76-Cus. 65, dated 19-6-1965 it must be proved that the goods which are imported to India should have been goods which have been exported to Nepal from the countries other than India. There is no such proof that these goods are third country origin goods which have been imported into India from Nepal. On the contrary, the records as well as the statements go to show that these are Nepalese goods....