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2016 (12) TMI 968 - CESTAT KOLKATASeizure - Smuggling - Penalty - Held that: - It is observed from the case records that there is no evidence on record as to how the seized goods are smuggled, by whom, and from which route these goods were brought into India. Seized goods are not one of the categories of goods appearing in Section 123 or which are notified under Section 123 of the Customs Act, 1962. The burden is on the department to lead evidence that goods of foreign origin are in fact smuggled. Simply, bearing some foreign marks does not mean that goods are smuggled ones. There is even no evidence on record that appellant was aware of the foreign origin of goods, much less knowledge of being smuggled. Knowledge of goods being of smuggled nature is an essential element for imposing penalty under Section 112(b) of the Customs Act, 1962. In the absence of such a knowledge of the appellant, who is a housewife, no penalty can be imposed upon her under Section 112(b) of the Customs Act, 1962 - appeal allowed - decided in favor of appellant.
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