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2019 (6) TMI 1547 - CESTAT ALLAHABADSmuggling - truck loaded with large Cardamom - foreign origin goods or not - Confiscation - penalties - HELD THAT:- Admittedly, large Cardamom is not a notified item in terms of Section 123 of the Customs Act. As such, the onus to prove that the same have been smuggled lies upon the Revenue and is required to be discharged by production of sufficient and positive evidence. Merely based upon the trade opinion indicating the goods to be a foreign origin is not sufficient especially when the appellants have produced the purchase ledger showing the purchase of the same from local person located in India. Even if the trade opinion is accepted, which in any case cannot be considered to be an expert opinion, the fact that the Cardamom may be of foreign origin by itself is not sufficient to hold the same as of smuggled nature. For holding the goods as smuggled, Revenue is expected to produce the evidence to that effect. Revenue in their present appeal has not advanced any evidence to show that the Cardamom in question was smuggled - there are no justification to interfere in the impugned order of Commissioner (Appeals). Appeal dismissed - decided against Revenue.
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