GUDIPATI PAPA RAO Vs. COLLECTOR OF CENTRAL EXCISE
LAWS(CE)-1986-8-8
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on August 19,1986

Appellant
VERSUS
Respondents

JUDGEMENT

S.Kalyanam, - (1.)THE delay of one day in the presentation of the appeal is condoned.
(2.)Appeal No. C/222/86. - This appeal is directed against the order of the Collector of Customs (Appeals), Madras dated 13.3.86 confirming the order of the Assistant Collector of Central Excise, Vijayawada dated 16.8.85 absolutely confiscating goods detailed in the inventory attached to the mahazar, valued at Rs. 10,870/- under Section 111(d) and 111(p) of the Customs Act, 1962 (hereinafter referred to as the 'Act').
On 5.2.85 at about 11.30 hrs. the Superintendent of Customs and Central Excise, Vijayawada along with his staff visited the appellant's shop at Vasavi Market, Vijayawada and found articles such as, spray perfume, shampoo, talcum powder, polyester lunghis, tooth brush, pant bits, shirtings etc. detailed in the inventory attached to the mahazar. Since the authorities had reason to believe that the goods were of foreign origin, they seized the goods under mahazar as per law. The proceedings instituted against the appellant after further investigation ultimately resulted in the present impugned order now appealed against.

(3.)SHRI Parthasarathy, the learned consultant for the appellant submits that the goods under seizure and concerned in this case are of Indian origin and there is absolutely no ray of evidence on record to indicate that the goods are of foreign origin. It was further urged that the goods did not bear the name of any foreign country except the first item which is a "Tiger Head" brand torchlight with bulbs and without cells (Made in China) valued at Rs. 60/-. It was further urged that Section 123 would not be applicable to the goods under seizure inasmuch as the Department has not discharged the initial burden cast on it under law in proving that the goods are of foreign origin. The learned consultant drew my attention to the contents of the mahazar prepared by the authorities immediately on seizure of the goods and contended that the recital therein clearly indicates that there was no trace of evidence that the goods were of foreign origin.


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