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2014 (3) TMI 881 - CESTAT MUMBAISeizure of prohibited item being - smuggling of goods - source of procurement - Burden of proof - appellant is a trader of polyester yarn - Held that:- in this case although the Adjudication order has been passed by the Additional Commissioner but at the time of review, the Joint Commissioner was appointed in place of Additional Commissioner. As per Section 35E(2), the appeal is required to be filed by such authority which has passed the Adjudication order. In this case, the direction to file an appeal was given to the authority which has passed the Adjudication order - appellant is able to prove that they have procured the goods through proper channel. Further, investigation revealed that the supplier of the goods is not procured the goods through proper channel but no proceedings have been initiated against the supplier. In these circumstances, the proceeding against the appellant is not sustainable as they have been able to discharge the burden of proof that they have procured the goods through licit means - Decided in favour of assessee.
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