2005 (9) TMI 408

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. [Order]. - Heard both sides. 2. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that on 11-9-2001 watches worth Rs. 5,31,875/- were recovered from the shop of the appellant. Being notified goods, as the appellant could not produce any proof regarding the legal import of watches....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on in the Panchnama and recovered watches produced before the Magistrate. The contention is that fake watches are not of foreign origin but locally produced watches, therefore, confiscation of the watches is not sustainable. 5. The contention of the Revenue is that watches are notified goods under Section 123 of Customs Act, therefore, the onus is on the appellant to show lawful import of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to what has been mentioned in the Panchnama. There is also variation in the total number of watches. There is no dispute in respect of legal position that the watches are notified goods, therefore, onus is on the appellant to prove the legal import of these watches. As mentioned above as these are fake watches and having value of less than Rs. 300/- each and in his statement before the Revenue of....