2002 (2) TMI 1263 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata found that the authorities confiscated raw silk yarns claiming they were of foreign origin and smuggled. The appellant argued there was no evidence of foreign origin markings and the onus to prove smuggling lies with the Revenue. The adjudicating authority did not consider all evidence and failed to prove the goods were smuggled. As the yarn was a non-notified item, the tribunal set aside the order and allowed the appeal.