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2021 (11) TMI 343 - AT - CustomsSmuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - Levy of penalty - The ground for seizure and subsequent confiscation is that the owners/occupants were not able to prove the licit import of Betel Nuts which DRI suspected to be of foreign origin. The GST Invoice, E-Way Bills etc. produced by the Appellant were found to be not satisfactory. HELD THAT:- Even if the goods are of foreign origin, if they have been imported and cleared for home consumption, they cease to be imported goods thereafter and the importer ceases to be the importer. Therefore, no duty can be assessed on such goods under Section 17 of the Customs Act, 1962. There is also no responsibility on the importer or to any other person from whom the goods are seized to keep or produce the import documents to establish their legal import once they have been cleared for home consumption. The goods can be used, sold, re-sold etc. without any duty either on the importer or any subsequent buyer of such goods to keep or produce the import documents. Of course, if the goods have been smuggled into India, not through the designated Customs Ports, Airports or Land Customs Station, they will be liable for confiscation, but it must be established that the goods have been so imported. In this case, the goods were clearly seized within India. The burden to prove shifts to the importer or the owner of the goods only when such goods are notified under Section 123 and Betel Nuts were not notified. The Department has not proved in this case that the goods were smuggled goods. - The impugned order is set aside and the Appeals are allowed with consequential relief to the Appellants, if any.
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