2009 (7) TMI 1044 - AT - Customs

Summary

The Appellate Tribunal CESTAT KOLKATA issued a judgement in 2009 (7) TMI 1044 - CESTAT KOLKATA, with Shri S.S. Kang presiding. The case involved an appeal by the Revenue against an order that set aside the confiscation of goods, including telephones, portable TVs, ball pens, and other items of foreign origin. The Revenue argued that the goods were smuggled into India and thus liable for confiscation, citing legal precedents. In response, the Respondents contended that the goods were not notified goods under Section 123 of the Customs Act and were freely traded in India, placing the burden on the Revenue to prove smuggling. The Tribunal dismissed the appeal, citing a Bombay High Court decision that in cases of non-notified goods, the Revenue must establish smuggling, which was not evidenced in this case. The impugned order was upheld, and the appeal was dismissed. The judgement was pronounced and dictated in open court.