2000 (3) TMI 296

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....lls were produced in the claim that these were lawfully purchased against payment by cheques. The Customs authorities subjected these to detailed examination. It was observed that the vouchers were devoid of details such as serial numbers of the engines etc. It was claimed that 100 Engines were kept with M/s. PAP by M/s Parda Motors (hereinafter termed as M/s. PM). The officers observed that there was no document witnessing the transfer of such engines from M/s. Parda Motors to M/s. Parda Auto Parts. The Customs observed that one of the seller M/s. Jain Impex were fictitious and non existent. It was further found that 15 Engines sold by M/s. Jamalchand & Sons were not imported engines. On the strength of these investigations the show cause ....

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.....L.T. 56 (Tribunal)] (iii)   Pawan Enterprises v. Commissioner of Customs [1997 (93) E.L.T. 97 (Tribunal)] (iv)   J.P. Bearing Co. v. Collector of Customs [1999 (109) E.L.T. 538 (Tribunal)]. 4. The Commissioner has laid stress on the judgment of the Supreme Court in the case of State of Maharashtra v. Natwarlal Damodar Das Soni [1983, E.L.T. 1620 (S.C.)]. In this judgment the Supreme Court observed that where the burden rested on the department, the department could discharge its burden by establishing circumstances from which a prudent man acting prudently might infer that in all probability the goods in question were smuggled goods and that the accused had the guilty knowledge thereof. 5. The fact....

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....d as to the acquisition of the engines. The partner of M/s. PM confirmed the statement that 100 engines owned by them were stored in premises of M/s. PAP. The lack of exact date on which these engines were so kept and the absence of any transfer challan does not reduce the value of his claim made in a statement recorded under Section 108 of the Customs Act. This statement is corroborated by the second partner of M/s. PAP. Several sellers of such engines whose vouchers were relied by the appellants had also confirmed the respective sales. The Commissioner has observed that M/s. Jain Impex were a fictitious firm. Shri Doiphode contested this and submits that the investigations were not thorough and also that no enquiries as to their whereabou....