2002 (8) TMI 528

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....dent. [Order]. -  As per the facts on record, domestic air-cargo complex of Indian Airlines, Dumdum was visited by the customs officers' preventive branch on 8-8-2000. A huge consignment of ready-made garments of foreign origin was found lying there. The same was consigned to Bombay address. A part of the consignment belongs to the appellant Shri A.K. Singh and was consigned by him to S....

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.... runs a business of illegally imported ready-made garments. The appellant approached Shri Poddar on 12-8-2000 with a request to provide him the original copy of some baggage receipts under which ready-made garments were imported by him in the recent past. The baggage receipts in question were given by Shri Poddar to the appellant as he was in trouble on account of the seizure of consignment of rea....

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....es fifteen thousand) belonging to the appellant and covered by the baggage receipts produced by the appellant in the name of Shri Poddar. However, he gave an option to the appellant to redeem the same on payment of redemption fine of Rs. 5,000/- (rupees five thousand) and on payment of appropriate duty. 4. I have considered the submissions made by both the sides duly represented by Shri Aj....

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....muggled will definitely get shifted to the appellant. The Supreme Court in the case of M/s. Kanungo & Co. v. CC [1983 (13) E.L.T. 1486 (S.C.)] has held that the burden of proof shifts from the department to the assessee if the department has disclosed all the evidences on record which militates against the seizure and the assessee is not able to meet the inference arising therefrom. The burden of ....