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2012 (10) TMI 593 - AT - CustomsConfiscation of the goods under seizure - demand against them while relying upon Notification No.9/96 - Held that:- Goods involved in this case is rain coats and trousers. The goods are not notified under section 123 of Customs Act, 1962. Thus that once the goods are not notified, the onus lies on the department to show that the goods are smuggled goods. The appellant produced the bill for the said goods i.e. cash memo No.384 dated 30.06.2001 and 22.09.2001. The show cause notice in this case was issued on 12.10.2001. The applicant produced the cash memo prior to issue of show cause notice. Nothing prevented the department to carry out further investigation to check the veracity of the documents - As the department could not discharge the onus to show the smuggled nature of the goods. In these circumstances the Commissioner's order is not sustainable and is accordingly set aside and appeals in the case of above three appellants are allowed with consequential relief - in favour of assessee.
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