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2011 (6) TMI 489 - CESTAT, NEW DELHIConfiscation – smuggled goods – Held that:- Merely because the MRP sticker required to be stuck at the time of import of the goods were not found on the cartons seized from the appellant’s premises by itself cannot be made a reason to prove that the same were not imported by the three suppliers, Once the goods are imported and become a part of the mass of such goods in the country, the production of documents are dispensed with and the same cannot be held to be smuggled unless contrary is proved by producing positive and tangible evidence, confiscation of the goods and penalty imposed upon the appellant is set aside, appeal is allowed
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