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2018 (12) TMI 391 - AT - CustomsSmuggling - readymade garments - notified goods or not u/s 123 of CA - certain labels which bore markings as “Made in Bangladesh” and “Jack & Jones”, the goods were presumed to be smuggled goods - foreign origin goods or not? - Held that:- It is not in dispute that the readymade garments are not notified goods in terms of Section 123 of the Customs Act, 1962. Consequently, before coming to the conclusion that the seized goods are of foreign origin, the Customs Department was required to establish by means of evidence that the goods are of smuggled goods. Mere fact that the goods bore foreign markings, will not be enough to conclude that the goods were smuggled. The investigation undertaken by the Revenue has failed to establish that the goods were smuggled - appeal allowed - decided in favor of appellant.
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