2000 (9) TMI 165

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....dated 11-5-1999 of Commissioner of Customs and Central Excise (Appeals), Patna which confirmed the Order-in-Original No. 405-Cus./96, dated 24-9-1996 of Asstt. Commr. of Customs, Muzaffarpur wherein 240 kgs. of non-ferrous scrap valued Rs. 24,000/- was subjected to absolute confiscation under Section 111(d) of the Customs Act, 1962 and a penalty of Rs. 1000/- was imposed on Shri Rajesh Kumar u/s 1....

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....ving any information to the owner. He submitted that the Customs failed to supply copies of seizure memo. and verification report along with the Show-cause Notice. As the appellant failed to attend the personal hearing, the case was adjudicated ex parte. The proceedings resulted in absolute confiscation of the scrap and imposition of a penalty of Rs. 1,000/- on the appellant. As the appellant fail....

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....crap by itself would not establish the smuggled character of the goods. Such markings may, at best, suggest that they are of foreign origin. It must be remembered that all the foreign origin goods found in India cannot be considered to be smuggled goods. There should be a positive evidence to prove that the goods have been imported in contravention of certain prohibitions or restrictions imposed o....

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....s to the same effect : "It is an open fact that the scrap is nothing but a broken pieces of certain metal articles and it is not possible that each such broken pieces bears foreign markings. If some sample pieces bears foreign markings, the whole consignment is supposed to be of foreign origin. Moreover, the appellant totally failed to prove that the seized scrap was broken pieces of old utensi....