2004 (3) TMI 122

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....ods and imposing penalties under Section 112(b) of the Customs Act, 1962 on the appellants. 2. In all these appeals the facts and the law involved are identical and hence they were heard together and are disposed of by this common order. 3. Appeal Nos. C/218 and C/219 are filed by V. Muniyandi and S. Kaspur respectively challenging the order of confiscation of electronic goods valued at Rs. 8,82,800/- with option to redeem the same on payment of duty of Rs. 4,00,000/- and imposing penalty of Rs. 40,000/- on these appellants under Section 112(b) of the Customs Act, 1962. 4. Appeal No. C/313/2003 is filed by Hiralal Kirupalani against the order of confiscation of electronic goods valued at Rs. 2,48,600/- with option to redeem the sam....

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....ng legal import/possession of foreign goods, the burden is on the department to prove the smuggled character of the good. It is, further held therein that at the relevant time, the goods were non-notified and were available in the open market and mere non-production of the bill by the appellant, a small concern does not lead to an inference that he had smuggled those goods. 7. Heard Shri A. Jayachandran, learned JDR who defended the orders impugned. He has also referred to the comments received from the department, a copy of which is filed in the file. It is inter alia stated therein that the statements have been recorded under Section 108 of the Customs Act and as such is valuable evidence. He has further stated that the goods are of fo....

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....are smuggled into the country lies with the department which burden has not been discharged. I also note that the Central Board of Excise and Customs vide Circular F.N. 04/149/65-Cus-III, dated 14-12-65 has issued guidelines in regard to town seizure. The guidelines inter alia reads as under : (a) Except for the commodities which attract the provisions of Section 178A of SCA or Section 123 of the Customs Act, the burden to prove that the goods seizure are smuggled is on the Customs authorities. (b) When the goods are recovered from a person who is not proved to be the importer of the goods and claims to be a purchaser of the imported goods, onus is always on the customs authorities to establish that the goods were imported....