2007 (6) TMI 482

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....Shri M.M. Mathkar, JDR, for the Respondent. [Order]. -  As per the facts on record, a tempo leaving appellant's factory on 4-1-03 and loaded with 20 parcels of fabric was intercepted. On verification, the fabric were found to be of Korean origin totally valued at Rs. 1,82,135/-. The same were seized and the statement of the appellant's director Shri Bajaj was recorded, wherein he admitt....

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....tion fine of Rs. 1 lakh. In addition, penalty of Rs. 1 lakh was imposed upon the unit and of Rs. 25,000/- on the second appellant Shri Bajaj. Appeal against the above order did not succeed before Commissioner (Appeals), who observed that the man-made fabrics were notified under Section 123 of the Customs Act, and onus to prove that the goods were not smuggled was upon the appellant who has failed ....

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....ed that in terms of notification issued under Section 123 of Customs Act, man made fabrics are notified items. This position of law as arrived at by appellate authority is not challenged by learned Advocate. As such, the lower authority has rightly held that as a consequence of notifying the fabric under Section 123, the onus to show that the same are not smuggled, gets shifted to the appellant. I....