2002 (8) TMI 730 - AT - Customs

Summary

The appellate tribunal set aside the impugned order that confiscated abrasive belts of USA origin valued at Rs. 6000, with an option for redemption on payment of Rs. 2000 fine and duty. A penalty of Rs. 2000 was also imposed. The appellant argued that the burden to prove smuggling lies on the Revenue, as the belts were non-notified and importable under OGL. The Revenue claimed the goods were smuggled based on the appellant's changing statements, but the tribunal found no evidence of smuggling and allowed the appeal, providing consequential reliefs.