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2009 (9) TMI 470 - AT - CustomsSmuggling- Appellant filed this Appeal against the impugned order whereby 526 tins each containing 14 Kgs. of palm oil were confiscated on the ground that the same were smuggled into India and personal penalty of Rs. 50,000/-(Rupees Fifty Thousand only) was imposed on the Appellant. Held that- palm oil is not notified goods under Section 123 of Customs Act. Hence burden of proof is on Revenue to show that the same is smuggled into India and the goods are also not prohibited goods. Further I find that the Appellant claimed that the goods in question were purchased from M/s. Sree Narayan Oil Store is not in dispute as the payments were made through bank drafts. In these circumstances I find merit in the contention of the Appellant. The impugned order is set aside and Appeal is allowed. Appellant is entitled for consequential relief, if any, in accordance with law.
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