2023 (4) TMI 834

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....Commissioner (Appeals) vide the impugned order has approved the order of confiscation. 2. Appellant is the wholesaler of rice, wheat, pulses etc., at Shillong. His firm's name is registered as M/s Megha Oils, situated at Jeep Stand, Shillong, and godown is located in the ground Floor of Sure Foundation Academy, Mawiong, G S Road, Shillong. On 26.07.2019, Hqrs Customs Preventive, Shillong, checked the godown and had seized 510 bags containing yellow Peas and 11 bags of Motor Dal on finding foreign markings on some of the bags. 3. Original Authority has held that the bags bear foreign markings, therefore, goods were illegally imported, and hence, confiscated the goods. Ld. Commissioner (Appeals) has also approved the findings of the Ori....

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....e Appellant have submitted the copies of the following documents before the investigation and also before the Adjudicating Authority and have explained that the goods under seizure were part of the lot, which contain both indigenous and foreign origin goods.   Sl No. Name of Seller  Invoice No  & date  Nature  of goods  Quantity Value 1. M/s Manoj Kumar Baid & Brothers Silchar  23 dated  06.04.2019 Peas 50 Kg. Pckt. 440 Pckts 20.000 Qtis 10,89,000.00 2. Hanuman Stores, Orai. U.P.  157 dt 25.03.2019 Peas 50Kg Pckt 600 pkts 13,01,815.00 3. ETCAGRO (Processing) Pvt. Ltd., Guwahati SI/AM/FG- 90-0047 10.04.2....

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.... to prove that the goods were smuggled. 12. Foreign markings or foreign origin of goods by itself does not render the goods as smuggled. Burden to prove the smuggled nature of goods is on the Revenue. Such burden was not discharged by adducing any positive tangible evidence. Thus, foreign origin of the goods even proved, smuggled nature thereof is not proven. 13. Purchase bills submitted by the Appellant were not verified at source to find whether the goods under seizure were actually covered by the documents or not. Mere fact that foreign origin of goods does not ipso facto lead to inevitable conclusion that the same are of smuggled character, as held in the following case laws: (i) Commissioner of Customs Vs. Monoranjan Bai....