TMI Blog2003 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of the Review Application and the submissions of the respondents carefully. 2. The review application assails the order of the lower authority on the ground that the impugned goods, being of smuggled nature, were liable to confiscation, as per the provisions of law along with the carrier/vehicle. In the Grounds of Appeal, it was inter alia stated that (i) the circumstantial evidences indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion do not stand the scrutiny of aforesaid legal requirement for the following reasons - (i) The foreign origin of goods has not been conclusively established. While in the Review Application, much emphasis was placed on foreign marks found on the paper wrapper viz. Made in Singapore as mentioned in the inventory, the same cannot be relied upon as there is no mention in that regard i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Apex Court in the aforesaid decision. Hon ble Tribunal in the case reported in 2002 (142) E.L.T. 74 (Trib.) held that sufficient positive and tangible evidences are required to reflect on the smuggled character of goods. The evidences relied upon in the review application do not establish the smuggled character of goods conclusively/affirmatively, except for casting doubts. Suspicion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of decisions has categorically held that mere non-production of documents showing legal importation/acquisition of goods by the claimants, cannot ipso facto lead to the conclusion that the goods are smuggled items. The following decisions of Hon ble Tribunal are relied upon in this regard : (i) 2001 (130) E.L.T. 921 (Trib.) (ii) 2002 (140) E.L.T. 256 (Trib.) (iii) 2003 (153) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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