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Issues:
1. Whether the impugned goods are smuggled goods or non-notified freely importable goods. 2. Burden of proof in the context of excisable goods. 3. Retracted confessional statements in a case involving seized goods. 4. Justification of penalty imposed on the appellants. Analysis: 1. The appellants argued that the department failed to establish the impugned goods as smuggled goods and claimed they were non-notified freely importable goods. They relied on three case laws to support their argument. The Tribunal noted that the decision in one case related to the burden of proof for excisable goods, another case involved seized goods from residential premises with retracted statements, and the third case also dealt with retracted statements. The Lower Authorities adequately addressed the appellants' points, emphasizing that the goods were not imported against a relevant license, and the appellants admitted to selling goods without proper documentation. 2. The Commissioner (Appeals) highlighted that although the goods might be easily importable against a specific license, in this case, they were not imported as such. The appellants were found to have purchased goods from incoming passengers without proper documentation, raising doubts about the legality of the goods. The absence of evidence of undue pressure on the appellants during the investigation further supported the conclusion that the seized goods were not innocently acquired. The Tribunal agreed with the Lower Authorities' decision that the impugned goods were smuggled based on the circumstances of seizure and lack of legitimate purchase documents. 3. After considering the case records and cited case law, the Tribunal upheld the Lower Authorities' conclusion that the impugned goods were smuggled. The Tribunal found the penalty of Rs. 30,000 imposed on each appellant to be reasonable and justified under the law. Therefore, the appeals were rejected, and the decision was pronounced in court on 17-1-2005. The Tribunal's decision was based on the circumstances of the seizure, statements recorded, and the failure to explain the licit acquisition of the goods through legal purchase documents. This comprehensive analysis of the judgment addresses the issues raised by the appellants and the reasoning behind the Tribunal's decision, ensuring a detailed understanding of the legal aspects involved in the case.
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