1998 (11) TMI 315

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....mined by the Metal Expert of M/s. SAIL who certified them to be of prime quality. The applicants claimed these goods as lawfully imported by them and supplied photo copies of two bills of entry along with relevant invoices and packing list. At the importers request M/s. SGS were permitted to inspect the goods, who certified them to be of second quality. Thereafter the coils were provisionally released to the importers. The authorities on examination of these documents observed that the goods covered under the cited bills of entry were sheets and not circles. It was held that the consignments included circles which were concealed by the sheets. In the belief that the circles were imported without payment of duty, a show cause notice was issu....

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....ourt reproduced in 1990 (48) E.L.T. 201. The finding of the Tribunal in the case reported in 1990 (48) E.L.T. 271 is also identical. The same view has been held in the case reported in 1990 (47) E.L.T. 48 as also in the case reported in 1991 (53) E.L.T. 413. In the light of these judgments it has to be seen how this burden has been discharged by the Customs in the present case. 5. From the facts of the case it does not appear that the Customs have led any evidence to establish the smuggled nature of the stainless steel circles. The entires discussion in the Commissioner's order centres around finding fault in the defences led by the importers. 6. It is the importers case that the circles were among the goods imported by them in the cited ....