TaxTMI 
TaxTMI 
2006 (5) TMI 39
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....ted the metal scraps involved in three different seizure cases with an option to the owner of the same to redeem those on payment of redemption fine of Rs. 2,00,000/-. The Commissioner of Customs (Preventive) further held that on such redemption, the owners were liable to pay Customs-duty leviable on the goods and in addition to that, three trucks used for transportation of metal scraps had also been confiscated with an option to the owners to redeem the same on payment of redemption fine of Rs. 15,000/- each. Personal penalties of various amounts ranging from Rs. 5,000/- to Rs. 1,00,000/- have also been imposed upon the different respondents. 2. The facts giving rise to filing of the present reference application may be summed up thus :....
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....with ship-breaking scraps was intercepted by the officers and the statements of various persons were recorded to the effect that the metals were smuggled from Bangladesh through unauthorised routes. (e) Based upon the above facts, the respondents were served with show-cause notices proposing confiscation of metal scraps and the trucks and imposition of personal penalties upon the indicted persons. During adjudication proceedings, the owners of the metal scraps produced the documents to the effect that those were purchased from various persons on cash-payment and contended that the statements of the drivers and other co-accused without any independent corroboration could not be the basis of formation of charges of involvement in smuggling....
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....session of the goods in question. Mr. Mukherjee further contends that the learned Tribunal took no notice of various statements made under Section 108 of the Customs Act by the respondents. Mr. Mukherjee further contends that although those were subsequently retracted, no material was produced before the Tribunal showing that those statements were really procured by practising coercion inducement and/or fraud. Mr Mukherjee, thus, contends that there is substantial question of law involved in this reference as the Tribunal has not properly appreciated the fact of discharge of burden by the Revenue and at the same time, failed to take into consideration the statements made under Section 108 of the Act which can be legitimately used against th....
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....s of foreign origin, have been transported from lslampur in the district of Murshidabad to Calcutta. The seized goods in question being undisputedly non-notified item in terms of Section 123 of the Act, the initial onus is upon the Revenue to prove that those are of foreign origin at the first instance and if the said ingredient is proved, it must further be proved to be smuggled one without the payment of duty. In this case, even the first ingredient has not been established. If the Revenue is unable to disclose even the name of the foreign country where these goods are allegedly manufactured and at the same time, is unable to produce any body who actually smuggled any part of the goods from Bangladesh and in the report on the result of th....