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2018 (4) TMI 118 - AT - CustomsSmuggling - import of Honda Veradaro XL-1000 CC motorcycle having registration No.KL-40-D-6064 and Chassis No.VTMSD02C07E821804 - notified goods - time limitation - Held that: - the vehicle was imported in 2008 and it was seized from the appellant in the year 2014. Therefore as per Section 28 of the Customs Act, the period within which the duty can be demanded is 5 years which has expired in the year 2013. Therefore, the demand proceeding against the appellant is not sustainable in law. The motor bike involved in the present case is not a notified goods and in the case of no notified goods, the burden is on the Department to produce evidence that the goods were illegally imported and not the person from whose possession such goods are seized. No doubt the Department has produced evidence in the present case that the said vehicle was imported under a forged Bill of Entry but the Department has not been able to establish that the appellant has forged the Bill of Entry in the name of Ganapathi Raman. The proceedings for confiscation of the vehicle after the limitation is unsustainable - appeal allowed - decided against Revenue.
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