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2012 (8) TMI 143 - CESTAT, MUMBAIConfiscation of diamonds – Held that:- Assessee had produced purchase vouchers in relation to the diamonds - proprietary firm was registered with the Sales Tax department - - in the event of seizure of non-notified goods burden of poof is on Revenue to prove that there was illegal import and inability of the litigant to produce documents showing legal importation does not ipso facto prove that the goods were smuggled - department has failed to discharge their burden to prove that these documents are fabricated and diamonds in question are illicitly purchased - in favour of the appellant
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