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2020 (2) TMI 438 - AT - CustomsConfiscation/seizure of imported goods - misdeclaration of description of the goods - goods mis-declared as being procured as waste/ condemned goods of coastal run vessels whereas actually they had been procured as condemned goods/ ship stores of foreign going vessel - HELD THAT:- Undisputedly the goods have been seized, from the godown/premises which are not located in the customs area. Also on the goods seized there are no markings etc., to establish that these goods were of foreign origin. It is also not disputed that these goods were not amongst the notified goods under Section 123 of Customs Act, 1962. In absence of the notification, notifying the goods under Section 123, the burden to prove that the impugned goods were of foreign origin and were imported/ cleared from the customs area illicitly without payment of duty, is on the revenue. From the facts recorded though Commissioner has recorded the existence of such documents he has brushed asides the same stating that the documents could not be co-related with the goods under seizure, without specifying anything further. The department has failed to discharge the initial burden cast on them to prove that the goods were illicitly cleared by the appellants. Confiscation do not sustain - appeal allowed - decided in favor of appellant.
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