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2013 (4) TMI 60 - AT - CustomsSmuggling goods – Confiscation – Appellant/Accused is found with carrying two tractors loaded with battery scrap. Department seized the battery scrap with a view that they are smuggled goods. Notice also proposed imposition of penalty. Additional Commissioner vide his order confirmed the confiscation also ordered for confiscation of the truck in terms of Section 115(2) of the Customs Act, 1962 with an option to redeem the same on payment of redemption fine. Said order of Additional Commissioner was challenged by the present appellants before Commissioner (Appeals), who upheld the same, hence the present appeal is filed before Tribunal. Held that:- Tribunal finds that there is no direct evidence on record showing smuggling of battery scrap from Nepal. The Revenue is solely relying upon the statement of who is a co-accused tribunal also finds that battery scrap is non-notified item in terms of provisions of Section 123 of the Customs Act. As such, the onus to show that the same was smuggled lies very heavily upon the Revenue and is required to be discharged by production of sufficient and tangible evidence. Inasmuch as the confiscation stand set aside, there is no justification for imposition of penalties on both the appellants.
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