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2013 (12) TMI 1458 - AT - CustomsSeizure of goods - Non production of bills - Held that:- Commissioner (Appeals) has given a detailed findings while allowing the appeal. He has observed that as per version of the appellant, he purchased the said goods from Chennai and the packages came from Chennai is not in doubt. Being the recipient of goods, the ownership of the said goods rest with the respondent. It is findings of the ld. Commissioner (Appeals) that the goods are not notified under Section 123 and therefore, it was incumbent upon the Revenue officials to prove beyond doubt that the goods procured were smuggled one. It is thus not necessary for the appellant to produce copies of bills of entry under which goods were imported in India. Commissioner (Appeals) observed it is the submission of the applicant that he purchased the impugned goods from Chennai and this fact is not disputed. Department also could not prove that the said goods were smuggled. Accordingly I do not find any inconformity in the order of the Commissioner (Appeals) - Decided against Revenue.
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