2009 (3) TMI 828 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai, presided by Ms. Jyoti Balasundaram and Shri P. Karthikeyan, heard the case involving the Customs Preventive Branch, Delhi Commissionerate intercepting foreign goods from M/s. Nanya Imports & Exports Enterprises. The goods were cleared under a concessional duty rate for use in the leather industry. The department issued a show-cause notice proposing confiscation of goods and penalty due to doubts about the goods' intended use. The Commissioner of Customs confirmed the demand and penalties, which were later remitted by the Tribunal for further evidence. As the importers failed to conclusively prove that the goods were sold to traders in the leather industry, the demand was upheld, and penalties were imposed. The Tribunal found that the importers did not meet the burden of proof and rejected the appeals, upholding the impugned order. The decision was pronounced on 23-3-2009. The case highlights the importance of providing evidence to support claims in customs disputes.