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Issues:
1. Confiscation of goods based on country of origin label. 2. Relevance of documentary evidence in proving legal import of goods. 3. Burden of proof on revenue in cases involving non-notified goods. Issue 1: Confiscation of goods based on country of origin label: The case involved appeals against an order confiscating goods seized by Customs officers due to allegedly foreign origin readymade garments and accessories found at the appellants' premises. The goods were confiscated with an option for redemption on payment of a fine, and penalties were imposed. The Tribunal previously remanded the matter to the adjudicating authority for reconsideration based on affidavits from the suppliers. The adjudicating authority confiscated goods with foreign origin labels, stating the onus of proving legal import lay with the department. The authority found it difficult to correlate the seized goods with those imported by the suppliers, leading to confiscation under section 111(d) of the Customs Act, 1962. Issue 2: Relevance of documentary evidence in proving legal import of goods: The appellants argued that documentary evidence, including bills of entry and supplier documents, supported the legal import of goods. The Commissioner did not accept this evidence, citing discrepancies in the goods' description. The appellants referenced High Court judgments in similar cases to support their claim. The adjudicating authority emphasized the lack of detailed packing lists and individual item details, leading to the difficulty in linking the seized goods to the imported ones. However, the Tribunal and subsequent High Court rulings emphasized that the revenue must prove smuggled nature for non-notified goods, and mere difficulty in correlating goods does not establish smuggling. Issue 3: Burden of proof on revenue in cases involving non-notified goods: The Tribunal and High Court decisions highlighted that for non-notified goods, the burden lies on the revenue to prove smuggling. The absence of positive evidence from the revenue to establish illegal import led to the setting aside of the confiscation order. The appellants' production of import documents and supplier invoices was deemed sufficient evidence, despite challenges in correlating goods. Rulings in similar cases stressed that without concrete proof of smuggling, confiscation orders cannot be upheld. Consequently, the impugned order confiscating goods and imposing penalties was set aside, following the established legal principles. This detailed analysis of the judgment highlights the key issues surrounding the confiscation of goods based on country of origin labels, the importance of documentary evidence in proving legal import, and the burden of proof on revenue in cases involving non-notified goods. The summary provides a thorough understanding of the legal arguments, authorities cited, and the ultimate decision reached by the Tribunal.
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