Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
Corporate News *   CBIC issues draft rules for Customs valuation *  Top Headlines: Threshold for Benami deals, green bond investors, and more *  Govt aims 1-hour clearance for goods at all ports *  Exporters Allowed To Use RoDTEP, RoSCTL Scrips To Pay Customs Duty, Transfer Them; Rules Amended *  Millions of labourers to be affected by brick producers’ strike over hike in GST, coal rates *  Inauguration of ‘kendriya GST parisar’ *  Transporter can seek Release of Conveyance alone, not Goods under GST Act: Madras HC *  GST: Quoting of DIN Mandatory for Responding to Notice, Govt Modifies Portal *  Firms can soon file claims for GST credits of ?400 cr *  CBIC issues modalities for filing transitional credit under GST. *  Mumbai: Man creates 36 fake GST firms, arrested for input tax credit fraud of Rs 23 cr *  Report to restructure Commerce Ministry under study; idea is to set up trade promotion body: Goyal *  Firms can soon file claims for GST credits of ?400 cr *  Gambling Alert! Govt May Levy Up To 28% GST; UP, Bengal Back Move *  EPFO backs raising retirement age to ease pressure on pension funds *  India Moving Up Power Scale, Set to Become Third Largest Economy By 2030 *  Airfares Get Expensive: What Changes for Flyers From Today? *  IRCTC Latest News: Passengers to Pay More For Cancelling Confirmed Rail Tickets Soon. *  IBC prevails over Customs Act, says Supreme Court. *  As GST enters sixth year, a time for evaluation and reassessment *  There’s GST on daily essentials as Centre needs money to buy MLAs: Arvind Kejriwal *  Now, GST on cancellation of confirmed train tickets, hotel bookings *  GST kitty for top States could rise 20% in FY23, says Crisil *  French customs officials seize another cargo vessel over Russia sanctions *  TradeLens builds on Asia momentum with Pakistan Customs deal *  Hike tax on tobacco, reduce affordability & increase revenue: Civil society organizations to GST council *  Bihar: ?10 crore tax evasion on tobacco products detected in raids *  Centre failed on GST, COVID; would it be anti-national? Rajan on Infosys row *  Service Tax not Chargeable on Income Tax TDS portion paid by recipient: CESTAT grants relief to TVS *  Foreign portfolio investors make net investment of Rs 7575cr in Sep so far
Subject News *  Run-up to Budget: Monetary threshold for GST offences may rise to Rs 25 cr *   GST (Tax) E-invoice Must For Businesses With Over Rs 5 Crore Annual Turnover *   Both Central GST and excise duty can be imposed on tobacco, rules Karnataka high court *   CBIC Issues Clarification On Extended Timelines For GST Compliance *   CBIC Issues Clarification On Extended Timelines For GST Compliance *  Budget 2023- 9.6 crore gas connections *  GST: Tamil Nadu Issues Instructions for Assessment and Adjudication Proceedings *  GST: CBIC Extends Last Date for filing of ITC *  GST collection in September surpasses Rs 1.4 lakh crore for straight seventh time *  Dollar smuggling case: Customs chargesheet names M Sivasankar as key conspirator. *  Hike in GST rates fuels inflation *  Assam: CBI arrests GST commissioner in Guwahati *  GST fraud worth ?824cr by 15 insurance Cos detected *  India proposes 15% customs duties on 22 items imported from UK *  Decriminalising certain offences under GST on cards *  Surge in GST collections more due to higher inflation: India Ratings *  MNRE Notifies BCD and Hike in GST Rates as ‘Change in Law’ Events But With a Condition | Mercom India *   Solar projects awarded before customs duty change allowed cost pass-through *  Rajasthan High Court Dismisses Writ Petitions Challenging Levy Of GST On Royalty *   GST revenue in September likely at Rs 1.45 lakh crore *  Govt working on decriminalising certain offences under GST, lower compounding charge *  Building an institution like GST Council takes time, trashing is easy: Sitharaman *  GST collections in Sept may touch ?1.5 lakh crore *  KTR asks Centre to withdraw GST on handlooms *  After Gameskraft, More Online Gaming Startups To Receive GST Tax Claims *  Madras HC: AAR Application Filed Under VAT Does Not Survive After GST Enactment *  Threshold for criminal offences under GST law may be raised *  Bengaluru: Gaming company faces biggest GST notice of Rs 21,000 crore *  CBIC clarifies Classification of Cranes for GST, Customs Duty *  Customs seize gold hidden in bicycle in Kerala airport  

Comments

Print   |    |  Comment

PJ/Case Law /2016-17/3247

Allegation of smuggling cannot be upheld on presumptions.

Case:COMMISSIONER OF CUSTOMS, PATNA VERSUSRAM CHANDRA PRASAD

Citation:- 2016 (337) E.L.T. 302 (Tri. - Kolkata)

Brief Facts:-This appeal has been filed by the Revenue against OIA No. 81/PAT/CUS/Appeal/2011, dated 29-4-2011 passed by Commissioner (A) Patna as first appellate authority. First appellate authority has upheld the OIO No. 05-CUS/ADC/ERI/2010, dated 13-1-2010 under which adjudicating authority dropped the proceedings against the appellant.

Appellants Contention:-Sh. A. Kumar AC (AR), appearing on behalf of the Revenue argued that in the present case 41,123 kgs of pulses were stored in a godown which was within 2 km of the Indo-Nepal Border and nobody came forward to claim the ownership of the goods for five months. That on the deposition of the villages before panchas it transpired that goods stored in the godown were meant to be smuggled into Nepal by one Ram Chandra Prasad of Raxaul. That export of pulses is prohibited as per DGFT Notification No. 91/CRE-2007) 2000-2009, dated 1-4-2008. That as per a statement dated 12-9-2008 of Sh. Wazir Ahmed also the seized goods were meant for export to Nepal.

Respondents Contention:- Sh. M.K. Choudhary (Advocate) appearing on behalf of the respondent argued that Sh. Ram Chandra Prasad expired on 17-11-2014 and that Revenue’s appeal is based only on hearsay evidences which is not admissible.

Reasoning Of Judgement:-On hearing both sides and perusal of the case records it is found that revenue has relied upon the oral unrecorded sayings of some of the villagers and the statement dated 12-9-2008 of Sh. Wazir Ahmed, a resident of the village where seizure was made. It is observed from the statement dated 12-9-2008 of Sh. Wazir Ahmed, recorded in Para-1.8 of the show cause notice dated 28-10-2009 that only after seizure of the goods he came to know that Sh. Ram Chandra Prasad was involved in smuggling. It has thus been correctly observed by the first appellate authority in ‘Discussion’ portion of his order dated 29-4-2011 that evidences with the department are only hearsay evidences. It has also been observed by the first appellate authority that the factors of improper transactions in procuring of seized goods can best indicate some lacuna in the functioning of trading activity and cannot be termed as attempt to export. In the present appeal pulses are not specified goods under Chapter-IV of the Customs Act, 1962 to infer that bringing into specified area could be with an intention to export the same out of India.
In view of the above order passed by the first appellate authority is just, legal and proper and no interference from the bench is, therefore, required.

Decision:- Appeal dismissed.

Comment:- The substance of the case is pulses having not been specified as prohibited so there cannot be any reason to infer that bringing same within specified area of Indo-Nepal border could be with an intention to export the same. Since Department case based upon statement of a villager, which is merely a hearsay evidence, confiscation and penalty is ,thus, not sustainable

Prepared By:- Ritika Mehta
 

Department News


Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com