2003 (12) TMI 249

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....four appeals are being taken up together as they arise out of the same impugned Order passed by the Commissioner of Customs (Prev.), West Bengal, vide which he has confiscated the foreign-origin fabrics along with the imposition of personal penalty of Rs. 5.00 lakh (Rupees five lakh) upon Shri Samir Saha, owner of the seized fabrics; of Rs. 25,000.00 each on Shri Subhash Chawla and Smt. Uma Chawla....

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.... fabrics have been illegally brought into India. The Commissioner confiscated the goods on the ground that the appellant has not been able to produce any evidence to show the legal importation of the items in question. The appellant, Shri Samir Saha's grievance duly represented by Shri Ramesh Chowdhury, learned Advocate assisted by Shri B.N. Pal, learned Advocate, is that the goods are non-notifie....

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....s observed as under :- "If the burden to produce the documentary evidence for showing the legal importation is to be placed upon the person from whose possession foreign origin goods are recovered in case of non-notified goods then the very purpose that the goods are non-notified under the provisions of Section 123 is defeated. This is well settled law that the burden in such type of cases is upo....