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2014 (2) TMI 219 - CESTAT KOLKATASearch and seizure of goods - Bill of goods not produced - Imposition of penalty - Notification u/s 123 - Commissioner set aside penalty and released goods - Held that:- Commissioner (Appeal) has given a detailed findings while allowing the appeal. He has observed that as per version of the appellant, he purchased the said goods from Chennai and the packages came from Chennai is not in doubt. It is findings of the Ld. Commissioner (Appeal) that the appellant is one of the recipient of the packages as per the address mentioned on the parcel and he has rightly claimed the ownership of the goods as the same was purchased by him from Chennai - goods are not notified under Section 123 and therefore, it was incumbent upon the Revenue officials to prove beyond the doubt that the goods procured were smuggled one - Decided against Revenue.
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