SANDEEP SEHGAL Vs. C.C., NEW DELHI

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. CC(A)/Cus/Prev./D -II/85 -86/08 dated 20.2.2008 by which the penalty of Rs.1,50,000/ - imposed on the appellant by the original authority has been upheld.

(2.) HEARD both sides.

(3.) THE officers of DRI seized computer parts of foreign origin on 18.2.2003 from a go -down under the control of Shri Sandeep Sehgal, the present appellant. He, during investigation, submitted that earlier he was getting consignments through speed post and subsequent to seizure of consignment by DRI, he has chosen to bring goods from Nepal through carriers arranged by one Shri Joginder Gulati. In reply to the show cause notice, however, he denied that the goods were brought from Nepal through carriers but submitted that the same were procured locally. It was also claimed that the goods were not notified under Section 123 of the Customs Act and therefore, the burden of proving that the goods were of foreign origin was on the Department. The original authority besides confiscating the seized goods imposed penalty of Rs.1.50 lakhs on the present appellant and the said penalty has been upheld by the Commissioner (Appeals).