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2012 (7) TMI 295 - CESTAT, KOLKATAIllegal import into India in violating the provisions of Section 11 - lower authority on the basis of bills of entry dropped the proceedings for reason that the goods which were seized are those very which had been imported under the bills of entry - Held that:- The seized goods were synthetic fabric, made wholly or mainly of synthetic yarn, there are goods which are covered by section 123 , the burden of proof is either on the claimant or on the person from whose possession the goods were seized, to show that the goods were not smuggled and that except for forwarding the bills of entry which are for import of viscose knitted fabrics no other evidence has been produced to rebut the presumption under section 123.
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