2005 (5) TMI 437

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.... [Order]. -  Heard Shri G.C. Sarkar, Advocate for Appellant and Shri K. Sanyal, JDR for Respondent. Mr. Sarkar submits that the appellant purchased Copper scraps locally in piece meals from different workshops who engaged in repairing electric motors and vehicle part. This generates such type of scraps under such the presumption drawn by the Commissioner of Appeals is arbitrary. The Depar....

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....n cannot be ordered on the basis of assumption or presumption. There is no iota evidence that the goods were smuggled or imported from Nepal. The goods were seized from the Railway station. The Commissioner (Appeals) has drawn a presumption of smuggled nature of goods on the basis of price difference which is not permissible. The Revenue was under obligation to prove the smuggled nature of goods o....