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TMI Blog2019 (6) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J) and Shri Anil G. Shakkarwar, Member (T) Shri Sandeep Kumar Singh, Authorized Representative, for the Appellant. Shri S.A. Khan, Consultant, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeals. As all the appeals arise from the same impugned order of Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d purchase ledger account showing the purchase of the same were also produced. The transporter in his statement dated 9-2-2017 stated that the consignment was brought to his Silliguri office by the proprietor Smt. Pinki Agarwal. 3. However, the Customs Authorities initiated proceedings against the appellant for confiscation of the said goods on the ground that the same have been illegally sm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om is not a notified item in terms of Section 123 of the Customs Act. As such, the onus to prove that the same have been smuggled lies upon the Revenue and is required to be discharged by production of sufficient and positive evidence. Merely based upon the trade opinion indicating the goods to be a foreign origin is not sufficient especially when the appellants have produced the purchase ledger s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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