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Commissioner of Customs (Prev.) , West Bengal, Kolkata Versus Shri Binod Kumar Sharma

2016 (4) TMI 277 - CESTAT KOLKATA

Burden on whom to establish that the goods are smuggled into the country - Seized certain quantities of Canvas Shoes and Chappals of foreign origin - licit import of the seized goods - Revenue contended that when marks and numbers on the seized goods did not tally with the documents furnished by the Respondent, then the onus is shifted to the respondent herein to establish the licit possession of the goods - Held that:- similar goods are being imported into India where marks and numbers are not .....

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were of smuggled nature. When goods are not notified under Section 123 of the Customs Act, 1962, then the burden is on the Revenue to establish that the goods are smuggled into the country. - Decided against the revenue - Appeal No.CA-244/11 - ORDER NO.FO/A/75251/2016 - Dated:- 6-4-2016 - SHRI H.K.THAKUR, MEMBER(TECHNICAL) For the Petitioner : Shri S.K.Naskar, AC(AR) For the Respondent : Shri B.N.Chattopadhyay, Consultant ORDER PER SHRI H.K.THAKUR. This Appeal has been filed by the Revenue again .....

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ossession/importation of these goods. That Shri Binod Kumar Shama as representative of M/s.Sharma Trade Centre appeared in the Customs House on 25.11.2009 and produced certain Bills of Entry, packing list and invoices showing licit import of the seized goods. That no markings were indicated in the Bills of Entry, packing list and invoices, therefore, the said seized goods did not tally with the documents produced. That the Adjudicating Authority under Order-in-Original dated 20.10.2010 dropped t .....

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ers on the seized goods did not tally with the documents furnished by the Respondent, then the onus is shifted to the Respondent herein to establish the licit possession of the goods. 3. Shri B.N.Chattopadhyay (Consultant) appearing on behalf of the Respondent argued that the goods under seizure are not notified under Section 123 of the Customs Act, 1962, therefore, onus is on the department to establish that the seized goods were smuggled into India. That even if the marks and number on the sei .....

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