9911796707
TMI Blog2003 (3) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... rder]. - The Revenue, being aggrieved with the order passed by the Commissioner of Customs (Appeals), has filed the present appeal. The appellate authority has set aside the confiscation of cell-phone and radios of foreign origin on the ground that the said goods are non-notified items under the provisions of Section 123 of the Customs Act and the Revenue has not produced any evidence to show th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... howing legal importation of the impugned goods does not lead to the conclusion of their being smuggled goods. As such, I find that the impugned order passed by the adjudicating authority is not sustainable. The ratio of various judgments of CEGAT on which the appellant has relied upon is applicable to the facts of the present case." 3. In the memo of appeal, the Revenue has not placed any ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier firm was non-existant or disclaimer by the person who has sold the machines may raise suspicion but not proof of smuggled character.
4. I find that the Commissioner (Appeals) has applied the law correctly to the facts of the case and no infirmity can be found in the views taken by him. Accordingly, I do not find any merits in the Revenue's appeal and reject the same. X X X X Extracts X X X X X X X X Extracts X X X X
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