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2016 (11) TMI 754 - AT - CustomsSmuggled goods - burden of proof - SS coils of grade 304 - some importers of Chennai are importing stainless steel coils under DEEC licence claiming the benefit of Customs Notification and diverting the same into local market for sale in violation of the conditions of Notification - whether the goods are smuggled goods? - Held that: - the documents issued by the dealers of the goods were produced before the lower authorities. The statement of the proprietor of the appellant also indicates that they are in the business of trading of SS coils and sheets, but they have never imported SS coils and sheets. Having not controverted the said purchases made by the appellant from the local dealers, we find the burden of proof has not been discharged by the departmental authorities that the goods were of smuggled nature and that they had been illicitly imported without payment of duty. As regards the claim of the lower authorities that the goods were of imported nature, we find that except for one coil, no markings were found on any of the coils, hence whether the seized goods were imported or otherwise is itself in doubt. In such a factual matrix, we find that the ratio of the judgment of the Hon’ble High Court of Bombay in the case of Aakash Enterprises [2006 (3) TMI 174 - HIGH COURT OF JUDICATURE AT BOMBAY] squarely covers the issue in favor of the appellant herein. Confiscation set aside - appeal allowed.
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