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2016 (4) TMI 277 - AT - CustomsBurden on whom to establish that the goods are smuggled into the country - Seized certain quantities of Canvas Shoes and Chappals of foreign origin - licit import of the seized goods - Revenue contended that when marks and numbers on the seized goods did not tally with the documents furnished by the Respondent, then the onus is shifted to the respondent herein to establish the licit possession of the goods - Held that:- similar goods are being imported into India where marks and numbers are not specified in the invoices/packing list and accordingly can not be described in the Bill of Entry. Once such goods are cleared into the country without raising any objection, regarding brand name etc., then at the time of interception it cannot be seized on the grounds that the goods are of smuggled nature. The goods seized are also not notified under Section 123 of the Customs Act, 1962 and no investigation is conducted by the Revenue to indicate that the goods seized in the present proceedings were of smuggled nature. When goods are not notified under Section 123 of the Customs Act, 1962, then the burden is on the Revenue to establish that the goods are smuggled into the country. - Decided against the revenue
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