TaxTMI 
TaxTMI 
2003 (12) TMI 252
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....n from a Traders' premises who deals in such goods. The Commissioner (Appeals) findings are- "5. I have carefully considered the facts on record and the submissions made by the appellants in their memorandum of appeal as well as during the course of personal hearing. The goods under dispute are ball bearings of foreign origin which the appellant claims to have purchased from local markets at Mumb....
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....are importable on Special Licence and can be freely transferred from one person to another once they have been imported into the country. The department has confiscated the goods only on the ground that appellant could not produce duty paid nature of the goods, otherwise, department has failed to adduce any other evidence to prove the contrary. 6. There are various decisions of different Courts o....
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....rred easily, so therefore, at this point trader cannot be asked to produce the duty paying document for the goods. This is strictly applicable only when the goods are notified u/s 123. Therefore, I find that the confiscation of ball bearings in this case was illegal since the adjudicating authority has not adduced any other evidence and merely because the goods are being foreign markings and on th....
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.... is not negated. 3. Considered. It is found - (a) The reliance on case law decided for an era when the Import Trade Control was based on the concept Import of everything banned till allowed, and there were re-sale prohibitions of all kinds even when imports were permissible is not called for when the new EXIM policy as applicable on the date of seizure i.e. 25-5-1995 i.e.....