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2014 (10) TMI 553 - CESTAT MUMBAIBenefit of Notification No. 30/97-Cus. - smuggling - local sale of exempted goods - import of stainless steel coils & sheets under DEEC Licences (Actual User Condition) - Confiscation of goods - Held that:- Undisputedly, the goods were seized at Mumbai on the allegation that the goods were cleared under DEEC Licence availing the benefit of Customs Notification and not paying customs duty on the goods. The proprietor of the respondents in his statement stated that the goods were purchased from various parties and from the statement the department could not bring out that he has admitted that the goods were illicitly imported. The Revenue also could not produce any evidence that the goods were illicitly imported and therefore, the onus was on the department to prove the smuggled nature of the goods which the department could not produce nor the department produce any evidence contrary to the findings of the Commissioner (Appeals). Therefore, we do not find any infirmity in the Commissioner (Appeals) order and the same is upheld - Decided against Revenue.
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