Home Case Index All Cases Customs Customs + AT Customs - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 863 - AT - CustomsSmuggling - Betel nuts - burden of proof - Held that: - It is well settled that the Betel Nuts are non-notified item and the onus lies with the department to establish the smuggled nature of goods - In the present case, the department had not discharged the burden of proof - In a recent decision, in the case of Maqsood Alam v. Commissioner of Customs, Lucknow [2015 (5) TMI 131 - CESTAT NEW DELHI], the Tribunal in identical situation allowed the appeal, and held that mere suspicion based on circumstances is not sufficient to sustain the allegation of smuggling. In the present case, both the authorities below proceeded on the basis of visual examination. They have ignored the evidences. Hence, such order cannot be sustained in the eye of law - appeal allowed - decided in favor of appellant.
|