Home Case Index All Cases Customs Customs + AT Customs - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 229 - CESTAT, NEW DELHISmuggled goods – confiscation and penalty – Held that:- In case of non-notified goods u/s. 123 of Customs Act, the onus to prove that they have illegally entered the country lies very heavily upon the Revenue - same has to be discharged by production of tangible and positive evidence by the Revenue - goods after import become the part of the stock of identical goods already available in the country. Failure on the part of the person possessing such goods to establish that the same were legally imported cannot lead to ipso facto conclusion that the same were smuggled - imposition of penalty upon the appellants were not justified
|