2016 (11) TMI 754

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....h was inspected by the authorities, on an information that some importers of Chennai are importing stainless steel coils under DEEC licence claiming the benefit of Customs Notification and diverting the same into local market for sale in violation of the conditions of Notification. The warehouse keeper had given the details of the 14 SS coils pertaining to the appellant herein. The said SS coils were seized and a show cause notice dated 18.2.2002 was issued to appellant directing them to show cause as to why the duty be not demanded on these seized stainless steel coils and why the goods should not be confiscated under the provisions of Section 111(d) and (o) of the Customs Act, 1962 as also proposal for imposition of penalty under Section ....

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....ed and smuggled, the burden lies on the Revenue to establishe the same. Coming to such a conclusion, the Hon'ble High Court held in favour of the assessee-importer therein. It is his submission that the said ratio will apply in the case in hand and the apex court has maintained the said judgment as reported at 2007 (215) ELT A103 (SC). It is also his submission that the demand under show cause notice is under Section 28 of the Customs Act, 1962 while the Joint Commissioner held that Section 28 of the Customs Act was not applicable and in the absence of any proposal in the show cause notice to confirm the demands under Section 125(2) of the Customs Act, 1962, duty liability cannot be upheld. It is his further submission that this law is sett....