1999 (5) TMI 557

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....er]. -  Vide the impugned Orders the authorities below has confiscated absolutely some items of alleged foreign origin recovered from Shri Gul Tara Chand Kripalani, owner of M/s. Navratan having its shop at Shakespier Sarani, Calcutta and penalty of Rs. 500/- has been imposed. 2. Shri V. Prahladka, ld. Advocate appearing on behalf of the appellant draws my attention to the seizure ....

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....ing the foreign origin is the only evidence which has weighed with the appellate authority and led him to believe that the goods have been illicitly smuggled into the country. He further submits that the goods are neither notified item under Chapter IVA or specified goods under Section 123 of the Customs Act, 1962 and as such the onus to prove the smuggled character of the items was on the departm....

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.... joint inspection of the goods seized from the appellant's shop it becomes clear that the items were not in commercial quantity. The remarks column shows marks of origin erased. There is no report that the marks of origin were of foreign country. The Commissioner also moves only on this ground and by attributing mala fide to the appellant arrives at a finding that the goods were smuggled item. I f....