2003 (4) TMI 456 - AT - Customs

Smuggling - Evidence - Burden of proof - Non-notified goods - Confiscation of goods - Evidence

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant regarding the confiscation of goods alleged to be smuggled. The tribunal found that there was no evidence to prove the goods were contraband, and the authorities did not consider important factors such as the goods being non-notified items and the responsibility of Customs officers in preparing baggage receipts. The orders of confiscation were set aside, and the appeal was allowed with consequential relief to the appellants.