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2017 (1) TMI 1535 - AT - CustomsConfiscation - penalty - smuggling - it was alleged that the appellant could not produce any documentary evidence for their legal importation and possession of these goods - Held that: - it is not incumbent upon the appellant to prove that these goods seized from his possession are not smuggled goods. Therefore, the burden of proving that the seized goods are smuggled goods would lie upon the Customs authorities. No such evidence has been brought on records by Customs authorities to substantiate that the goods seized from the appellant are smuggled goods - there is no justification for confiscation of such goods u/s 111 of the CA, 1962 - also the appellant is also not liable for any penalty u/s 112. Appeal allowed - decided in favor of appellant.
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