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2013 (11) TMI 752 - AT - CustomsSmuggled goods - Burden of proof - Departmental Clarifications - Confiscation of betel nuts - Held that:- betel nuts are non-notified items in which case, the onus to prove that the goods are smuggled lies heavily upon the Revenue and is required to be discharged by production of positive evidences - Revenue cannot first show laxity in investigation and then seek to shift the burden to prove that the goods are not smuggled especially when there is not even any evidence produced to show illegal importation of seized non-notified goods - It is well settled law declared by various judicial as also quasi-judicial authorities as discussed in detail in the impugned order that in terms of non-notified items, burden lies on the Revenue to proved legal entry into the country and to show that the goods were smuggled - Following decision in the case of Sultan Dharani [2007 (9) TMI 469 - CESTAT, MUMBAI] - There is no infirmity in the order of the Commissioner (Appeals) - Decided against Revenue.
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