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2014 (1) TMI 1218 - CESTAT NEW DELHIConfiscation of goods - Imposition of penalty - Goods confiscated to be smuggled from other country - Held that:- lower authorities have absolutely confiscated the iron drum sheets on the findings that the same stands smuggled from Nepal - The absence of any generator of such iron drum sheets in that area may lead to some doubt of the goods having been smuggled from Nepal but in the absence of any evidence, such doubt cannot be converted into a judicial order. We have to keep in mind that iron drum sheets are not notified items under the provisions of Section 123 of the Customs Act. In that case the onus to prove, beyond doubt, by production of sufficient positive and tangible evidence showing illegal entry of the goods into the country, lies very heavily on the Revenue - apart from a hear-say evidence, there is no other evidence on record indicating movement of goods from Nepal to India. In the absence of such a evidence, the impugned order cannot be upheld. Accordingly, I set aside the absolute confiscation of iron drum sheets along with setting aside of penalties - Decided in favour of assessee.
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