TaxTMI 
TaxTMI 
TaxTMI 
2013 (4) TMI 442
X X X X Extracts X X X X
X X X X Extracts X X X X
....n goods (other than India & Nepal) were being smuggled in SLR No. NR-98721 of Train No. 4055, Brahmaputra Mail, the officers recovered thirteen packets booked from New Tinsukia Station vide PW Bill No. 280618 containing Chinese origin hair clips and other hair accessories and these goods were detained for further investigation. These goods were examined in the presence of two independent panchnama witnesses and were found to contain pairs of Hair Clips and Hair Accessories with Made in China and Barbie brand. These goods were seized on 13.08.2010 by the officers as no documents evidencing lawful import of goods was produced by any one. No person or organization came forward to claim the ownership of the goods and it appeared that intentiona....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... that in the parcel way bill the consignor is shown as Shri Ram Babu Sharama and consignee is shown as Md. Allauddin who were the clearing agents of M/s. Bom-Gim Courier at Tinsukia Railway Station (Assam) and New Delhi Railway station respectively. From the above it is clear that from the point of importation to the point of detention transfer of goods was under proper and legal documents. He points the goods have been seized for contravention of the Notification No. 9/96-Cus and for contravening this Notification the Department has to prove that goods were exported to Nepal from country other than India and those goods were imported from Nepal to India. In present case this burden has not been discharged by the Department. He relies on th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Department treating them smuggled goods of third country origin from Nepal. The appellant submits that these goods were legally imported at Nhava Sheva Port vide Bill of entry No. 613979 dated 30.12.2009 and after the import these goods were transferred to their unit in Assam. Later on it was decided by the appellant that goods should be shifted to their another unit at Haridwar through a Courier at Tinsukia namely M/s Bom-Gim Courier & Logistics. These goods were sent through parcel to Haridwar. It is contention of the appellant that since the goods are legally imported there is no contravention of notification 9/96 and consequently there is no case for confiscation of the goods. I find that Commissioner (Appeal) has examined this subm....