2007 (4) TMI 275

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... under Section 130 of the Customs Act, 1962, challenging the order dated 26-5-2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi and it is claimed that the following substantial question of law would arise for our determination: (i) "Whether the onus, cast upon the party under the provisions of Section 123 of the Customs Act, 1962, to prove that the goods are not s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tuated in the same building. Thereafter, a show cause notice was issued to the assessee for confiscation of the bales and for imposition of penalties. 3. The adjudicating authority after going through the evidence on record concluded that the bales in question were duly entered in the statutory record of M/s. Fashion World International and dropped the proceedings. However, the matter travelled....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onal and M/s. Fashion World International has not party to these proceedings. Therefore, I find no merit, in the appeal the appeal is dismissed." 4. A perusal of the afore-mentioned para of the order passed by the Tribunal shows that no evidence was produced to substantiate the issue that the goods discovered at the premises of the assessee were not co-relatable to the goods entered in the stat....