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2011 (9) TMI 297 - CESTAT, NEW DELHIGoods of foreign origin and are smuggled - Selling various types of carpets - proceedings were initiated against the appellants alleging that goods seized from their premises were of Chinese origin and were imported by them, without payment of duty - confiscated the fabrics in question. In addition penalty was imposed on - Appellant contended that goods are not velvet fabrics as is clear from tests reports. They are 100% polyester fabrics that gives the appearance of velvet fabrics - Appelant also said that merely selling of fabrics to their customers by describing the same as of Chinese origin in their invoice, by itself does not establish the fact that the goods are of Chinese origin it was being done just to boost sale - Held that no evidence to prove that goods are of foreign origin - onus to prove that the goods in question are of smuggled goods, lies heavily on the revenue - therefore the provisions of Section 123 can not be invoked - Hence no reasons to confiscate the fabrics or to impose penalty - Appeal allowed with consequential relief.
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