2012 (12) TMI 230

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..... - As per facts on record, the Customs officers intercepted one truck on 24-7-2006, coming towards Faizabad. Four persons were found to be sitting in the vehicle. On being questioned, driver of the vehicle deposed that the zinc was loaded in the vehicle from a place beyond Adapur village at Indo-Nepal border. Search of the truck resulted in recovery of 162 bags of zinc. Revenue by entertaining t....

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....bills of one M/s. Shiva Scrap Mart located at Yamunapur, Adapur showing the sale of the zinc in question. 4. However on the basis of statements of various persons, proceedings were initiated against the appellants for confiscation of the zinc in question on the allegation that the same was smuggled from Nepal. The said proceedings culminated into an order passed by the lower authorities vide....

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....literate deponents and the statements were recorded under thumb impression. Except the hearsay evidence, there is no evidence to support the statement of drivers. The same being in the nature of statement of co-noticee require corroboration from independent sources. 7. Learned advocate also submits that for holding any goods to be of smuggled nature, they have to be first established as bein....

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....venue. The lower authorities have not accepted the above invoices on the sole ground that inquiries conducted by the Revenue reveal that there is no company named M/s. Shiva Scrap Mart inasmuch as the officers could not locate/trace the scrap dealer. He submits that failure on the part of the Revenue to trace out the said unit cannot ipso facto lead to conclusion of non-existence of said unit. 8.....