{"id":3503,"date":"1983-03-31T00:00:00","date_gmt":"1983-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/merck-spares-vs-collector-of-central-excise-and-on-31-march-1983"},"modified":"2015-06-01T12:19:36","modified_gmt":"2015-06-01T06:49:36","slug":"merck-spares-vs-collector-of-central-excise-and-on-31-march-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/merck-spares-vs-collector-of-central-excise-and-on-31-march-1983","title":{"rendered":"Merck Spares vs Collector Of Central Excise And &#8230; on 31 March, 1983"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Merck Spares vs Collector Of Central Excise And &#8230; on 31 March, 1983<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 ECR 1473 D Tri Delhi, 1983 (13) ELT 1261 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> I.J. Rao, Technical Member<\/p>\n<p>1. This is a revision application to the Government of India which has been transferred to the Tribunal and heard as an appeal pursuant to Section 131-B of the Customs Act, 1962.\n<\/p>\n<p>2.    The  learned  counsel for the Appellant, Shri M. Ganesan, submitted in the course of his arguments that-\n<\/p>\n<p>(a)   The  appellant produced Bills\/Invoices on 25-6-1976 in respect of the goods which were seized from his shop on 24-6-1976  on the ground that they were smuggled ;\n<\/p>\n<p>(b)   accordingly, the Appellant should be deemed to have discharged  the onus of proving the source of goods in question ;\n<\/p>\n<p>(c)   On  such  discharge of the  onus the burden of proof shifted on the Respondent to prove that the goods were smuggled ;\n<\/p>\n<p>(d)   there is nothing in the evidence to show that the Revenue had discharged burden of requisite mens rea ;\n<\/p>\n<p>(e)    no  penalty could  be levied in a case where the goods involved are not covered by Section 123 and in respect of which the initial  onus of proving the same has been discharged by the Appellant ;\n<\/p>\n<p>(f)    the proceedings are penal in  character and  it is fundamental to criminal jurisprudence and principles of natural justice that the onus of proving all the ingredients rested with the Revenue ;\n<\/p>\n<p>(g)   the   Revenue   has   failed   to   establish    the   requisite   mens    rea altogether ; and<\/p>\n<p>(h) in any view of the matter, the Appellant is concerned only with the release of 19 sets of Main Thin Walled Engine Bearings from confiscation and there is no finding at all in the orders of the Adjudication Officer as well as the Appellate Collector that these 19 sets have been acquired by the Appellant knowing or having reason to believe that they are liable to confiscation under Section 111 of the Customs Act, 1962.\n<\/p>\n<p>3.    In  the course  of  his   submissions,   the   learned  counsel  for  the Appellant relied upon the cases reported in &#8211;\n<\/p>\n<p>(i)   A.I.R. 1961 S.C.   264 (Ambalal v. U.O.I.).\n<\/p>\n<p>(ii)   A.I.R. 1962 S.C.   316 <a href=\"\/doc\/1193965\/\">(Collector of Customs,   v.  Sampathu Chetty and Ors.).<\/a><\/p>\n<pre>\n \n\n(iii)   A.I.R. 1962 Assam 39 (Hiralal Sarowgi v. CCE &amp; Land Customs). (v!)   A.I.R.  1963 Mad. 337 (Rikhabdas Gaganraj v. CCE Madras),\n \n\n(v)    A.I.R.   1965  Cal.   507 (Mangla Prasad v. V.J. Manerikar).\n \n\n(vi)    A.I.R.   1968   Cal.   28 (Charandas    Malhotra   v.    Asstt.   Collector   of Customs).\n \n\n4.    We have heard the representative for the Revenue at length.\n \n\n5.    It is  axiomatic that the proceedings relating to the levy of penalty are  criminal  and penal in   character.    It is  also  a fundamental   principle of criminal jurisprudence that the requisite mens rea has to be proved before the Appellant could have been visited with a penalty.\n \n\n<\/pre>\n<p>6.    A perusal  of the orders  of the Adjudication Officer as well as the Appellate Collector would reveal that they had altogether failed to reveal that the requisite mens  rea had been established.   In the course of the arguments before us as well, the learned representative for the Revenue had not been able to establish any mens rea whatsoever.\n<\/p>\n<p>7.    Admittedly,  the  Appellant had produced the relevant bills, if not at the time of the search, immediately thereafter.   The Bills fully accounted for the entire lot.    Even so, the Appellant, as per the statement of the Counsel, is not interested in the release of the goods covered by the first Bill   from confiscation.   The second bill relates to 19 set of Main Thin Walled Engine Bearings.   There is no finding any where in the orders of the authorities below either that they were  smuggled goods or  that they were acquired by the Appellant who knew or had reason to believe that they are liable to confiscation under Section 111 of the Customs Act, 1962.    In fact, the orders did not deal with the said 19 sets at all nor did they discuss the mens rea anywhere.\n<\/p>\n<p>8.    In the premises,  keeping in view the case law cited,  we have no doubt, whatsoever, that the confiscation of the 19 sets as well as the levy of the penalty on the Appellant was unsustainable.   We accordingly allow the  appeal, order   the release of the 19 sets of Main Thin Walled Engine Bearings confiscated and cancel the levy of the penalty on the Appellant.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Merck Spares vs Collector Of Central Excise And &#8230; on 31 March, 1983 Equivalent citations: 1983 ECR 1473 D Tri Delhi, 1983 (13) ELT 1261 Tri Del ORDER I.J. Rao, Technical Member 1. This is a revision application to the Government of India which has been transferred to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-3503","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Merck Spares vs Collector Of Central Excise And ... on 31 March, 1983 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/merck-spares-vs-collector-of-central-excise-and-on-31-march-1983\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Merck Spares vs Collector Of Central Excise And ... on 31 March, 1983 - Free Judgements of Supreme Court &amp; 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