TaxTMI 
TaxTMI 
2017 (3) TMI 491
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....lued at Rs. 27,97,000/- (Rupees Twenty Seven 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....
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....ease of the goods even upon payment of redemption fine but the Adjudicating Authority 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 n....
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....ts of cigarettes, 410 pairs of shoes and 5800 pieces of lady's inner wear under seizure that were being transported under airway bill LP 00000945 had placed an order 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 cons....
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.... name and the consignors are from Imphal. According to them, though the airway bills reflected their names/addresses as the recipient of the said goods, this is not enough to 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....
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....d under Section 108 of Customs Act 1962 was obtained from Mr.P.K.Gupta @ Prabeen Kr. Gupta on 30.04.2008 in which he inter alia stated that : a) He is a businessman and owns a garage styled 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. ....