2005 (10) TMI 460 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, waiving pre-deposit and stay of recovery for a penalty imposed on them. The lower authorities wrongly placed the burden on the appellant to prove legal importation of goods, which were not notified under Section 123 of the Customs Act. The appellant demonstrated a strong prima facie case against the penalty.