9911796707
TMI Blog2019 (6) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Appeal No.70251 of 2019 (CC(Prev.), Lucknow), (ii) Customs Misc. Application No.70179 of 2019 (Stay) & Customs Appeal No.70252 of 2019 (CC(Prev.), Lucknow), (iii) Customs Misc. Application No.70180 of 2019 (Stay) & Customs Appeal No.70253 of 2019 (CC(Prev.), Lucknow), (iv) Customs Misc. Application No.70181 of 2019 (Stay) & Customs Appeal No.70254 of 2019 (CC(Prev.), Lucknow). Archana Wadhwa, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the owner of the goods and also deposed in his statement that the goods were loaded from a godown at Dhupguri. 4. Proceedings were initiated against the respondents for confiscation of the goods on the allegations that the same were of smuggled nature. The notice also proposed confiscation of the truck as also imposition of penalties on various noticees. The same was confirmed by the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oundation (ARDF) Mangalore. However, the said certificate of ARDF is not reliable." 6. Revenue's entire reliance is upon the basis of ARDF Certificate which have held the goods to be of foreign origin. However, there is no opinion in the said certificate that the goods in question were smuggled. According to the well established law, the onus to prove that the goods were smuggled lies heavily up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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