2004 (4) TMI 393 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the respondent, setting aside the order for confiscation of ICs of foreign origin. The Tribunal stated that for non-notified items, the burden to prove smuggled nature lies with the Revenue, requiring tangible evidence. The respondent's statement only confirmed foreign origin, not smuggling. The Revenue's appeal was rejected.