TaxTMI 
TaxTMI 
2005 (11) TMI 88
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....p;The short facts leading to this petition are given as under. 4. A large quantity of smuggled ball bearings and electrical goods were found stored in the warehouse of one M/s. Saradha Trading Corporation. It was stated that they were imported at Calcutta and were meant for Nepal but were diverted to Mumbai for sale in open market. Some 213 cases of spark plugs and 444 cases of ball bearings of foreign origin were found in the premise. They were found to be originating from Romania, Czechoslovakia Russia and Poland. 5. In the present matter, we are concerned with the 219 cases of ball bearings which were supposed to be under the control and custody of Mr. Bhupatbhai Mr. Shah and 55 cases of which were supposed to be under the co....
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....above referred findings of the original authority given in Para 25 of the original order. The Tribunal noticed that this is undoubtedly a matter of great suspicion which is what is stated in Para 5 and as stated above. Relevant paragraph of the original order is quoted in Paragraph 6. The only reasoning in this order is what is stated in Paragraph Nos. 8 and 9 of the impugned order and these two paragraphs read as follows: "8. At this stage Shri Sarkar intervenes and submits that the adjudication order is of recent date and the Revenue have still time to file an appeal. The arguments has merits but in the face of the lack of any cogent evidence either in the show cause notice or in the analysis made by the Commissioner, the proceedings w....
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....t under Sections 106 and 114 of the Evidence Act, the burden has shifted on respondent Nos.1 and 2. The respondent Nos. 1 and 2 had the responsibility to explain the facts which were specially within their knowledge as required by Section 106 of the Evidence Act and on the totality of these facts certain appropriate inference had to be drawn as permitted by Section 114 of the Evidence Act. He submitted that the same had rightly been done by the Commissioner and the Tribunal was in error in interfering with that findings. 9. Mr. Kantawala, referred to some circulars of the Department issued way back on December 14, 1965 which states that the onus is always on the customs authorities to establish that the goods were imported contrary....
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....Supp (1) SCR 358. In that case, in reaching the conclusion that the gold had been smuggled, the Collector of Customs considered the credibility of the story put forward by the appellant about the purchase of the gold and also the conduct of the appellant in trying to get the gold melted so as to reduce its fineness by mixing silver with it, in an attempt to approximate the resultant product to licit gold found in the market. The ratio of this decision was followed by this Court in Labhchand Dhanpat Singh Jain v. State of Maharashtra - AIR 1975 SC 182. The appellant-accused therein was trying to enter the Railway compartment at Bombay Station. Seeing his nervousness, the Railway police questioned him and searched his person and recovered nin....