Santosh Kumar Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
CESTAT Kolkata held that revenue has not brought any cogent evidence towards foreign origin (Chinese Origin) of goods (fire crackers). Further, investigation and proceedings are also conducted in casual manner. Thus, order is set aside.
Facts- In this case several types of firecrackers believed to be of foreign origin were found stored in one godown and after detailed investigation and verification, proceedings were initiated against the above six Appellants. The value of the seized fire crackers was Rs.5,82,12,560/-. After due process the Adjudicating authority ordered for absolute confiscation of the seized fire crackers valued at Rs.5,82,12,560/-. He also imposed penalties on the Appellants. Being aggrieved, the Appellants are before the Tribunal.
Conclusion- The Revenue has not brought in any cogent evidence towards the foreign origin of the goods. No documentary evidence with the photographs of the seized goods have been brought in to show that the goods are of Chinese origin. The goods have been seized within the territory of India in Dankuni and is not a seizure in the border. No follow-up investigation has been conducted as to how the restricted items by DGFT under the Foreign Trade Policy could have crossed the Customs barrier in the sea / land so as to land at the godown wherein the goods have been seized. All these factual details would lead to conclusion that the ratio of the case laws cited above would be squarely applicable to the present case also wherein the Revenue has not discharged the onus of proving the foreign origin of the firecrackers in question.
