1999 (7) TMI 617

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.... Imphal. Packages or the goods carried the following marking "Romantic brands, USA Blend". A statement was recorded from the appellant that he obtained these cigarettes from one Gopen Singh of Imphal. He gave certain telephone Nos. and address of the said Gopen Singh. On investigation by customs authorities, no such person was found to be at the given address.There were no sale invoices or purchase vouchers regarding the valid purchase of the said cigarettes. In the aforesaid facts and circumstantces the customs officers had a reasonable belief that the goods were liabile to be confiscated and hence they seized the same under Section 110 of the Customs Act. Later on it appears that before the sale of the goods no sample of the said goods wa....

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.... has himself given his finding in para 6 of the impugned order that the goods being in commercial quantity and there being no corresponding sale/purchase voucher gives rise to a suspicion of the illegality of the goods. Learned Advocate emphasises the fact that adjudicating authority finds that it is a case of suspicion. He points to a well settled proposition that a suspicion howsoever grave does not take the place of proof. 5. As regards the statement recorded from the appellant on 4-9-96 on which the adjudicating authority has relied it is urged that the statement was retracted on 6-9-96 through a letter sent from the Central Jail Tihar and this fact is not denied by the authorities. This letter was sent soon after he was release....