2012 (12) TMI 230

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....er. Search of the truck resulted in recovery of 162 bags of zinc. Revenue by entertaining the view that the said goods stand smuggled from Nepal, seized the same along with seizure of the truck. 2. During post seizure investigation, statement of various persons including the driver of the truck were recorded. Shri Rajendra Prasad, driver of the vehicle, deposed that he had loaded 162 bags of zinc in the vehicle from a place which is near Indo-Nepal border. He further stated that the said zinc was brought from Nepal by truck and the same were subsequently loaded in the truck. The statement of other cleaner of the truck was also to the same effect. 3. Further inquiries were made to ascertain the owner of the goods. It was disc....

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....t 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 being of foreign origin. There is nothing in the present case to reflect upon the foreign origin of the goods in question. Even the test report which the Revenue get conducted, did not establish the foreign origin of the goods. He further submits that the zinc is a non-notified item under the provisions of Section 123 of the Customs Act, in which case the onus to show that the same is smuggled lies heavily on the Revenue and is required to be discharged by production of tangible and positive e....