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Issues:
Imposition of penalty under Section 112 of the Customs Act based on seized goods being non-notified goods and lack of collaborative evidence. Analysis: The appeals were filed against a common impugned Order-in-Appeal contesting the penalty of Rs. 8,000/- each imposed on the appellants under Section 112 of the Customs Act. The seized goods, camera, and lenses of foreign origin, were considered non-notified goods. The appellant's counsel argued that no presumption of their smuggled nature could be made without proof from the Revenue. It was highlighted that confessional statements initially recorded were retracted, and without collaborative evidence, they could not be relied upon. The JDR supported the impugned order's correctness. The record indicated that on a specific date, a bus was intercepted, and the seized goods were found in its cavity. The appellants, the driver, and the conductor of the bus, claimed the goods were delivered to them at a specific location for transportation to Delhi. However, crucial information such as the person who delivered the goods, Satya Narain Sharma, and the intended recipient in Delhi, Kailash, had no recorded statements. As the seized goods were not 'notified goods' under Section 123 of the Customs Act at the time, no presumption of smuggling could be legally drawn. The burden of proof lay with the Revenue to establish smuggling from Nepal to India. The mere retracted statements of the appellants could not be the sole basis for imposing penalties under Section 112 without collaborating evidence. As a result, the impugned order imposing penalties on the appellants was set aside, and their appeals were allowed with consequential relief as per the law. The decision emphasized the necessity of collaborative evidence to support allegations of smuggling and the importance of meeting the legal burden of proof in such cases.
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