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2014 (4) TMI 611 - AT - CustomsSmuggling – Whether goods were notified goods – Burden of Proof - Issuance of show cause notice - Held that:- Since goods seized in question are not notified goods - Thus, the burden of proof that these goods are smuggled in nature is on the Revenue - The Revenue has failed to produce any cogent evidence that that these goods were smuggled into India and were not procured by the respondents – There is no infirmity with the impugned order and the same is upheld - The appeal filed by the Revenue is dismissed – Decided against Revenue.
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