Case Law Details
Maa Lilori Bhander Vs Commr. of Customs (Preventive) (CESTAT Kolkata)
CESTAT Kolkata held that appellant duly produced documentary evidences like GST invoice, E-way bill and consignment notes. Accordingly, once Appellant has provided documentary evidence, the burden of proving that the goods are of a foreign origin falls on the Department.
Facts- In the present case vide seizure case dated 26.09.2019, Officers from Siliguri (P & I) Branch, had seized 7,000 Kgs of Black Pepper collectively valued at Rs.49,00,000/- from one Vehicle. The said vehicle was transporting Black Pepper from Aizol to Jharkhand along with some other goods.
M/s. Maa Lilori Bhander had claimed ownership of 3,000 kgs. For the balance 4,000 kgs M/s. Maa Mathurasini Bhander have come forward as owners. After investigation and due process, Show Cause Notice was issued to Maa Lilori Bhander and Maa Mathurasini Bhander and others. There were some other notices on account of penalty proposed on other noticees.
After due process, the Adjudicating Authority confiscated the seized 7,000 kgs Black Pepper valued at Rs. 49,000,00/-. He imposed a penalty of Rs. 3,00,000/- on Bikash Kumar Khandhway, Proprietor of M/s. Maa Mathurasini Bhander. A penalty of Rs. 2,25,000/- was imposed on Shri Kishore Kumar Gupta proprietor of Jai Maa Lilori Bhander . The Adjudicating Authority ordered confiscation of carrier vehicle AS19A6756 valued at 5 lakh giving an option to redeem the same on payment of redemption fine of Rs.1,50,000/-. Penalties were imposed on other noticees as well. Aggrieved by the impugned OIO, Maa Mathurisini Bhander and Maa Lilori Bhander have filed present Appeals.
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