2005 (7) TMI 460

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....oods of foreign origin valued at Rs. 8,60,100/- in terms of Section 111(d) of Customs Act, 1962, however granting release on payment of redemption fine of Rs. 1,50,000/- ; and there is a penalty of Rs. 50,000/- on Shri Kishore. The appeal of Mr. Misrimal is against the same order of the Commissioner (Appeals), however arising from the Order-in-Original No. 24/2002-Cus. Adjn., dated 30-9-2002, passed by the Additional Commissioner ordering for confiscation of goods of foreign origin valued at Rs. 7,77,000/-, however granting release on payment of redemption fine of Rs. 1,50,000/-, and there is a personal penalty of Rs. 50,000/-. The contention of the appellants is that the goods cannot be confiscated as they were seized from the shop where t....

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....ing rendered in the case of Shri Govind Purohit v. Commissioner of Customs, Bangalore [Final Order No. 1172/2003, dated 2-9-2003] wherein in similar facts and circumstances of the case, it was held that if the burden to prove the goods being smuggled is not discharged by the Department and the goods were not notified, they are not liable to be seized. The learned Counsel filed copy of large number of judgments in his support besides the case laws cited above. He has admitted that all the judgments have been considered by the Tribunal in the case of Shri Naveed Ahmed Khan & Ors. (supra). 2.The learned DR re-iterated the findings of Commissioner (Appeals). He submits that the seized goods are of foreign origin. The appellants have not prod....