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2012 (12) TMI 230 - AT - CustomsPenalty – confiscation - Non-notified items – Held that:- In case of non-notified items, the onus to establish the smuggled nature of goods is on the Revenue - appellant has produced on record copies of invoices showing sale of the zinc in question - supplier has also deposed in his statement to the above effect. Failure on the part of the Revenue to locate the supplier cannot be held to be conclusive proof of his non-existence - confiscation of seized zinc and penalty set aside
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