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2017 (3) TMI 587 - AT - CustomsSmuggled goods - Indian 'kabar' - appellant's claim that it is nowhere established that the goods in respect of which the said SCN was issued were of foreign origin or were smuggled - Held that: - the investigation could not lay its hand on any document which could establish that the said scrap was of foreign origin or the said scrap had entered into India without payment of Customs duty - the said goods were not covered by Section 123 of the CA, 1962 where the burden of proof that the goods under question are not smuggled is on the person, dealing with such goods - the goods dealt with in the SCN were of Indian origin. Therefore, the SCN dated 23.01.2002 was not sustainable - appeal allowed - decided in favor of appellant.
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