2003 (11) TMI 379

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.... Shri Naveen Malik, Advocate, for the Respondent. [Order]. -  This is Revenue's appeal against order-in-appeal passed by the ld. Commissioner (Appeals), Allabahad. A vehicle was intercepted by Customs officers, Varanasi on 5-10-2000 which resulted into recovery of silk yarn of foreign origin. The detailed particulars of the goods are as under :- (a) 81.0 kgs. of Twisted silk ya....

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.... show the licit acquisition of the silk yarn were discarded as being an after-thought. In the adjudication proceedings, the silk yarn of foreign origin was ordered to be absolutely confiscated. The Indian origin yarn was also confiscated being used for concealment of contraband goods. The indian origin goods were permitted to be redeemed on payment of a fine of Rs. 25,000/-. A penalty of Rs. 10,00....

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....ankar, whereas Shri Hari Shankar straightaway refused to have done any business in silk yarn. (ii) The Commissioner (Appeals) has erred in not considering the absence of any identification mark to link the goods with those described in the documents. 3. Heard both sides. 4. The import of silk yarn in twisted form has not been alleged in the show-cause notice. The show-cause....

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....s smuggled the silk yarn and subjected to twisting. They were only in possession of twisted yarn which was made of foreign origin silk yarn. 5. In order to hold the goods of foreign origin liable for confiscation, a reasonable belief is required to the effect that the goods are smuggled. The import of silk yarn is legally permissible. Therefore, the burden is on the department to establish....