TaxTMI 
TaxTMI 
2018 (3) TMI 1498
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....rict : West Champaran near Indo Nepal Border. The Officers met the Commandants of 27th Battalion, SSB Head Quarter, Narkatiaganj and with their assistance intercepted Four loaded Tractors coming from Border Pillar No. 419 attempting to cross the border to go to Nepal. The Tractors were loaded with different types of Pulses. The Pulses are banned to export to Nepal under Essential Commodities Act, 1955. After thorough process of investigation Show Cause Notices were issued proposing confiscation of seized Urad Dal and other Dals under Section 113(b) and (d) of the Customs Act, 1962 along with the Tractors and to impose penalties on the Noticee/the appellant herein. The Adjudicating authority confiscated the seized goods and also imposed pena....
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....vers, Helper and the owner of the seized Tractors. It is a case of Shri Panna Lal Shah that he used to purchase the food grains, pulses, during the course of its business. The Claimant had produced the documents in the nature of challan of Delhi Gujarat Road Lines, bills of Shiva Traders, TIN VAT No. under Invoice of M/s. Om Shakti Traders. The stand taken by Shri Lalbabu Prasad of M/s. Om Shakti Traders that the condition of the Pulses were found to be deteriorated and therefore, he returned it to the Claimant. I find that the Claimant filed the ownership of the goods. The goods were released provisionally to the Claimant. 6. The Commissioner (Appeals) observed that Shri Panna Lal Shah claimed the goods and got the said goods provisiona....
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..... Krishna & Co. [2014 (304) ELT 634 (Tri.-Del.)] dismissed the appeal filed by the Revenue in such a situation. The relevant portion of the said decision is reproduced below : "15. It is further observed from the evidence on record that investigations conducted by the department could not conclusively prove the contraband nature of seized goods. Respondent have shown bill of entry No. 06530, dated 3-11-2010 for import of betel nuts and 118.367 MTs of betel nuts under seized were claimed to be part of that imported consignment. It also observed that respondent have shown ample evidence by way of bill of entry filed for the imported goods i.e. betel nuts, changing of torn bags and place of actual loading in the truck. On the other ha....
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....ommissioner (Appeals) has held that Revenue cannot first show laxity in investigation and then seek to shift the burden to prove that the goods are not smuggled especially when there is not even any evidence produced to show illegal importation of seized non-notified goods. The said order of the Tribunal was upheld by Hon'ble Supreme Court. It is true that in cases of non-notified items, burden lies on the Revenue to prove illegal entry into the country to show that the goods were smuggled. 17. Based on Apex Court s judgment in D. Bhoormal s case, [1983 (13) E.L.T. 1546 (S.C.)] department has also argued that they were not required to prove its case with mathematical precision to a demonstrable degree and that the law does not requ....