TaxTMI 
TaxTMI 
2023 (3) TMI 1179
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....r from Aizol to Jharkhand along with some other goods. A Seizure Memo was prepared along with inventory list on 26/09/2019. The Black Pepper was valued at Rs.49,00,000/- by taking the rate per Kg as Rs.700/- per Kg. Miscellaneous Items found were valued at Rs.1,33,000/-. The Tata Truck having Registration No. AS19A6756 was valued at Rs. 5,00,000/-. The total value was taken at Rs.55,33,000/-. M/s. Maa Lilori Bhander had claimed ownership of 3,000 kgs. For the balance 4,000 kgs M/s. Maa Mathurasini Bhander have come forward as owners. After investigation and due process, Show Cause Notice was issued to Maa Lilori Bhander and Maa Mathurasini Bhander and others. There were some other notices on account of penalty proposed on other noticees. Af....
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....y of banking transactions on 13/09/2019. He submits that the goods in question were purchased legally in the normal course of business on payment of the relevant amount to the vendor who has issued proper GST Invoice as well as E-Way Bill. The Consignments were bought at Aizawl, Mizoram and they were being transported to Jharkhand and after more than 3 or 4 days of travel, the seizure was effected on 26/09/2019 at Siliguri which cannot be treated as border State to arise any suspicion that the goods were of foreign origin. 3. He points out that the seizure inventory list made on 26/9/2019 does not specify as to what kind of reasonable doubt was in the minds of the officials who have seized the consignment and the vehicle. He submits that t....
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.... been procured locally by the vendor. Therefore, he pleads that the entire case has been framed on assumptions and presumptions, and then the case is liable to be dismissed on merits. 5. The Learned, AR submits that the goods were seized by the officials and a proper Panchnama was drawn and the Seizure Report was prepared as some of the packages had foreign markings. The official seizing had reasonable belief that these were goods of foreign origin. Statements have been recorded from various persons who have very clearly told that they have not procured these goods in the local market and they have not sold to A. Z. Enterprises. All these go on to show that the goods were of foreign origin and the same were being smuggled into India by the....
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....atement before the Gazetted Officer should reiterate the same before the Adjudicating Authority in terms of Section 138B(1). Then only the Adjudicating Authority should admit the same as an evidence. After admitting as an evidence, he should allow these persons to be crossed-examined by the other party. In the present case, the statement itself was not recorded under Section 108. The Hon'ble Chhattisgarh High Court in the case of Hi Tech Abrasives Ltd. Vs. CCE & Customs, Raipur, 2018 (362) E. L. T. 961 (Chhattisgarh) has held as under:- 9.4 The legislative scheme, therefore, is to ensure that the statement of any person which has been recorded during search and seizure operations would become relevant only when such person is examined by ....
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....tely lost, unless and until the case falls within the parameters of Section 9D(1). 18. The consequence would be that, in the absence of the circumstances specified in Section 9D(1), if the adjudicating authority relies on the statement, recorded during investigation in Central Excise, as evidence of the truth of the facts contained in the said statement, it has to be held that the adjudicating authority has relied on irrelevant material. Such reliance would, therefore, be vitiated in law and on facts. [emphasis supplied] 9. This Hon'ble Tribunal in the case of Ratan Kumar Saha Vs. Commr. of Customs, Patna-2021 (375) E. L. T. 435 (Tri.-Kolkata) has held as under:- xxx I also find that the statement was taken from Md. Minatullah Ansa....