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2023 (4) TMI 834 - AT - CustomsSmuggling - Confiscation - Yellow peas - Motor Dal - bags bear foreign markings (corroborative evidence or not) - illegal import - HELD THAT:- The seizure was made from the Godown of the Appellant at Shillong city, which is not connected to the International Border. Goods were purchased under valued documents, which are mix of Indian and imported origin and the purchase documents were not proven to be false or fake. No evidence other than foreign markings on the bags was adduced to prove that the goods were smuggled. Foreign markings or foreign origin of goods by itself does not render the goods as smuggled. Burden to prove the smuggled nature of goods is on the Revenue. Such burden was not discharged by adducing any positive tangible evidence. Thus, foreign origin of the goods even proved, smuggled nature thereof is not proven. In the liberalized economy, foreign goods have free entry and found in the shops in abundance for almost each and every commodity. Foreign markings ipso facto does not prove smuggled nature of the goods. It needs corroborative evidence which is totally absent in the case. Therefore, Order of confiscation of the goods deserves to be set aside and quashed with consequential relief to the Appellant. Appeal allowed.
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