2014 (10) TMI 298 - HC - Customs

Seizure of cigarettes - Held that - Goods involved were 99 Intel Premium processors whereas in the present case it is 5, 76, 000 cigarettes which were seized from the possession of the respondents. Certainly those cigars were not meant for personal consumption but were meant for business and they had foreign markings - Following decision of COMMISSIONER OF CUSTOMS BANGALORE Versus TV. MOHAMMED 2014 (9) TMI 376 - Karnataka High Court - Decided in favour of Revenue.

Summary

The High Court of Karnataka allowed the appeal in CSTA No. 33/2006 regarding burden of proof in a case involving seized cigarettes. The court set aside the Tribunal's order and restored the original and appellate authority's orders. No costs were awarded.