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2017 (10) TMI 1550 - CESTAT KOLKATASmuggling - Betel Nuts of Nepali Origin - non-notified item - burden of prove - Confiscation - redemption fine - penalty - HELD THAT:- The appellant produced the purchase invoice No. 754 dated 6-11-2014 in support of ownership of the goods. The Lower Authorities observed that the goods were identified as "Split Betel Nuts" and the invoice indicates "Dry Betel Nuts". The Betel Nuts is a non-notified item under Section 123 of the Customs Act, 1962. It is well-settled that burden of proof lies with the department to establish smuggled nature of goods - In the present case, the goods were seized from the Chhapra Railway Station. The appellant produced the purchase documents. No investigation was conducted. Appeal allowed - decided in favor of appellant.
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