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2020 (1) TMI 488 - AT - CustomsSmuggling - Betel Nuts - Section 123 of Customs Act, 1962 - burden to prove - HELD THAT:- Betel nuts are not notified items under Section 123 of Customs Act, 1962, hence the onus to prove that the same was of foreign origin and too smuggled lies solely on the Revenue. Foreign origin have been admitted by the Appellant and have produced the supporting documents, which are found to be correct - Betel nuts are not notified goods, and the onus was discharged by Appellant by producing the supporting documents. There could be no mens rea for smuggling as the duty payable was only 5% under Indo Myanmar Trade under Notification 09/1995-Customs. Betel nut was also importable at NIL rate of duty Notification 96/08-Customs and 09/2009-Customs, under Scheme of Duty Free, Quota Free Import from Least Developed Country to which Myanmar belong. Appeal allowed - decided in favor of appellant.
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