TaxTMI 
TaxTMI 
TaxTMI 
2017 (3) TMI 491
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....n Lakhs Ninety Seven Thousand Only), shoes valued at Rs. 76,025/- (Rupees Seventy Six Thousand Twenty Five only), ladies inner wear valued at Rs. 2,32,000/- (Rupees Two Lakhs Thirty Two Thousand Only) and (ii) semi-tanned animal hides valued at Rs. 2,39,350/- (Rupees Two Lakhs Thirty Nine Thousand Three Hundred and Fifty only) at Imphal from the Indian Postal Cargo Chartered which to depart from Imphal to Kolkata via Agartala on the reasonable belief that the goods were of foreign origin. The goods were accordingly seized. The adjudicating authority confiscated the goods under section 111(b) and 9(d) of Customs Act, 1962. Cigarettes were sold at Rs. 7,57,222 (Rupees Seven Lakhs Fifty Seven Thousand Two Hundred and Twenty Two only). Hides an....
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....had given option of redemption of only some goods and not for the rest of the goods, even-though the goods are not prohibited. 3. Ld. Advocate appearing on behalf of the appellants contended that the Hon'ble Tribunal has held that the burden lies on the department to produce some material/evidence to establish that seized goods were smuggled goods and the department has not done so. Ld. Advocate for the appellants further submitted that the:- a) Seized goods were coming from one part of the country (Imphal) to another part (Kolkata). b) These are not fake goods. c) Goods are having foreign markings. d) Goods are non-notified in nature. e) Onus of proof can be shifted. f) Burden of proof cannot be shifted. g) Goods being o....
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....r for the same with one Shri Santosh Kumar of Imphal, who booked the same from Imphal for delivery to Shri Prabeen Kumar Gupta. According to Shri Prabeen Kumar Gupta, it was informed by Shri Santosh Kumar that these goods are available in the open markets of Imphal and as such he was procuring the goods for sale at Kolkata. In his submission made during the course of personal hearing through his counsel, Shri Prabeen Kumar Gupta mentioned that he had no knowledge regarding the origin of the impugned goods. It was pointed out that as Shri Prabeen Kumar did not receive the consignment, he had no knowledge whatsoever regarding the nature/origin of the impugned goods. In addition since the goods were ordered by him and was dispatched in his nam....
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....substantiate their collusion in the transportation of the said goods under seizure. However, I find it on record that even prior to the instant seizure, a huge quantity of cigarettes, besides other goods, have been dispatched from Imphal to Kolkata through Flight IC 7901 in the name of Shri Subo Chakraborty, Shri Ajay Tamang, Shri Bivas Das and Shri Dharma Das. It is unlikely that such large volume of goods were regularly being sent from Imphal in their name without their knowledge and connivance. In view of the regular transportation of goods from Imphal in their name, I find that alibi that Shri Subo Chakraborty, Shri Ajay Tamang, Shri Bivas Das and Shri Dharma Das was not aware that their names were used in the airway bills by the consig....
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....d as M/s. Bhukailash Auto Engineering Works located at 49/5/H/51, K.M.Sarani, Kolkata-23. b) The seized cigarettes, shoes and clothes were booked for him by one Shri Santosh Kumar of Paona Bazar, Imphal, Manipur. c) He was procuring the goods from Imphal as the same would give a good profit margin when sold in Kolkata. d) He did not have any knowledge about the origin of the said goods. The said Shri Santosh Kumar had told him that all these goods were openly available in the markets for Imphal at a cheap rate. e) He placed order for cigarettes, shoes and clothes with Shri Santosh Kumar of Imphal for approximately Rs. 2,75,000/- against which he has already paid an advance of Rs. 50,000/-. The balance amount was to be paid when Shr....