TMI Blog2010 (7) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs portion of this Tribunal. 5. It appears that the decision referred to above has considered the facts and circumstances and case law, referred to by both sides and arrived at the conclusion that the burden lies on the Department to prove that the goods were smuggled, since the goods were not notified under Sec.123 of the Customs Act, 1962. Since this has not been done, the impugned order was set aside therein. In the similar facts and circumstances, following the ratio of the said decision, I accept the plea of the party and in the result, appeal is allowed with consequential relief, if any. 3. Aggrieved by such an order, Revenue filed a misc. application for rectification of mistake wherein they contended that out of all the ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show that certain goods were notified under Section 123 of the Act, the same has not been properly considered by the Tribunal. 8. In the circumstances, without answering the question of law framed above, we allow the appeal by setting aside the order of the Tribunal. The matter is remanded to the Tribunal for fresh consideration in accordance with law, in the light of the notification produced by the revenue before considering the case of the parties on merits. 3.1 In pursuance of such a direction, the matter is listed before me for disposal. 4. The learned Counsel appearing on behalf of the appellant submits that out of the entire list of the items, the only items, which beg for consideration as to whether they are notified un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es being notified by Customs Authorities as per Notification issued under Section 123 of the Customs Act, 1962. CALCULATORS Sl. No Name of the item Quantity Value (in Rs.) 1 Casio Scientific Calculators 7x82 TL 02 2000 2 Casio Scientific Calculators 7x100 MS 01 1000 3 Citizen CT 300 Calculators 03 1500 4 Citizen SLD 715B Calculators 04 1000 5 Casio Scientifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary 32KB CT 3300 ER 04 6000 2 Casio Digital Diary 64KB CT 3600 ER 03 6000 3 Casio Digital Diary 64KB SF 3700 LR 07 14000 4 Casio Digital Diary 128KB SF 3900 LR 04 10000 5 Casio Digital Diary 2B 2KB 01 650 TOTAL 19 36,650 6.1 It can be seen from the above reproduced table, that the items, which are sought to be confiscated, are the Calculators and I do f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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