2008 (6) TMI 541 - AT - Customs

Summary

The Revenue's appeals were dismissed by CESTAT NEW DELHI as they failed to prove that the Cell Phones were smuggled into India. The goods were allowed to be released on payment of a redemption fine of Rs. 50,000/- and the penalty was reduced to Rs. 5,000/-. The onus was on the Revenue to demonstrate that the goods were smuggled, but they could not provide sufficient evidence.