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2013 (8) TMI 579 - CESTAT MUMBAIConfiscation of Goods – department contended that the goods were of foreign origin and assessee failed to produce any documentary evidence showing licit purchase/possession of the goods – Held that:- The Commissioner (Appeals) was right in setting aside the order of confiscation and directing the Revenue to return the goods to the assessee - the goods were not notified u/s 123 and the provisions of Chapter IVA relating to notified goods had been deleted from the Customs Act more than a decade back - the Customs cannot absolutely confiscate the goods at all - as the goods had already been disposed of the Revenue was directed to refund the sale proceeds of the goods to the assessee – decided against the revenue.
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