1999 (11) TMI 241

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....ondents. [Order]. - The present appeal is against the impugned order of the Commissioner of Customs (Prev.), Calcutta, vide which he has ordered absolute confiscation of the seized Crystal Glasswares of foreign origin and has also imposed a personal penalty of Rs. 50,000.00 upon the appellant. Shri P.K. Sengupta, learned Consultant appearing for the appellant has made submissions and has con....

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....nd some of them even did not bear any mark of country of origin. As such the same were of an assorted nature and were procured from different sources and cannot be said to be a part of a single consignment. He has, further, drawn my attention to the observations made by the Commissioner that the goods are allowed to be imported freely under OGL and it was also not disputed by him that the onus to ....

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.... R.K. Roy, learned JDR for the Revenue submits that as the appellant had not produced any document in support of legal acquisition of the Glasswares in question, the same have been rightly confiscated by the Commissioner. However, he fairly agrees that the items are not notified under Section 123 of the Act and as such the burden to prove the smuggled character of the same lies very heavily upon t....

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....ent to observe here that if it was for the appellant to produce the documents and in the absence of such production, the goods are to be treated as smuggled goods, the burden of proof placed upon the Revenue under the provisions of Section 123 of the Act loses its importance. Apart from finding that nothing has been produced by the appellant, I do not find any other evidence produced by the Revenu....