2002 (10) TMI 168

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..... as the issue is covered by the earlier umpteen number of decisions of the Tribunal in the appellants' favour. 2. Vide the impugned order, the authorities below have confiscated the sewing machine needles of foreign origin totally valued at Rs. 86,800/- absolutely on the alleged ground that the same are of foreign origin and the appellant has not been able to place any documentary evidence on rec .....

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..... n such type of cases is upon the Revenue and is required to be discharged by production of the positive evidence. Inability of the appellant to produce the document showing legal importation cannot be lead ipso facto to the conclusion that the goods are smuggled items. As such, I find no justification for confiscation of the same and the imposition of penalty upon the appellant. Impugned order is .....

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