2012 (12) TMI 229

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....Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the authorities below vide which the Chinese velvet bedsheets totally valued Rs. 41,32,500/- stands absolutely confiscated and penalty of Rs. 10,000/- stands imposed on Shri Arun Kumar Chirania and Rs. 8,000/- on Shri Rajiv Kumar....

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....-2009 deposed that he is resident of Nepal and owns a shop there and he met a businessman Shri Sanjay Hanuman of Kathmandu, Nepal who also owns a shop there. He contacted the brother of his relative Shri Chirania and brought from China to Kolkata to Gorakhpur, the polyester printed knitted bedsheets. From there the goods were transported in four trucks to Gorakhpur. He also admitted that Chinese v....

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....own. 6. After further investigation recording of the statements, Revenue issued a show cause notice (SCN) proposing confiscation of the goods as also imposition of penalty. The said SCN culminated into an order passed by the Joint Commissioner and subsequently confirmed by Commissioner (Appeals). Hence, the present appeal. 7. On going through the order of the original adjudicating auth....

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....ion. 9. We find that there is no evidence produced by the Revenue reflecting upon the smuggled character of the goods in question. The law on the issue is well settled that in case of non-notified goods u/s. 123 of Customs Act, the onus to prove that they have illegally entered the country lies very heavily upon the Revenue. The same has to be discharged by production of tangible and positiv....