2003 (12) TMI 532

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....Singhal, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The officers of the department, while checking a bus at Mulund found on it a parcel containing 25 ball bearings of foreign-origin and seized them. Subsequently Jamnadas Shah, a partner of Jamnadas & Co. claimed ownership of the goods and stated that they had been imported by H.V. Traders, Bharti Traders, Nov Jyot Cor....

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....al by the appellant. 2. The representative of the appellant contends that, at the relevant time, the goods were freely importable by anyone and there were no restrictions on their import. Therefore, the burden of proving that the goods were smuggled lay upon the department. This burden has not been discharged. He explains that person from whom the appellant bought the goods did not really ....

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....on in contravention of which the goods could have been said to have been imported. It is not the department's case, either in the notice, or in the order, that the goods had been imported without payment of appropriate duty; if that were the case, the provisions of Clauses (i), (j) or (l) of the Act which would apply in such case would have been invoked. This has not been done, nor is there any at....