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2020 (2) TMI 197 - AT - CustomsSmuggling - television of brand name of Sony and Samsung were found in their premises which were kept for sale - HELD THAT - In this case, during the course of search, 228 pieces of television sets of Sony and Samsung were recovered from the premises of the appellant. Revenue made vague allegations against the appellant alleging that these are smuggled-one. In fact, these television sets are having serial numbers and in the case of Samsung Malaysia, it was enquired by Revenue regarding whether these television sets with the serial numbers have been manufactured by them or not. In reply to the query, the same were answered no . If that is the situation, Revenue has failed to prove that the television sets in question are smuggled one. Moreover, the item in question is not notified item under Section 123 of the Customs Act, 1962. Therefore, the appellant is not required to prove that these television sets have been procured by them from licit means. It is the burden on the Revenue to prove that these television sets are smuggled-one which Revenue failed to do so. The appellant is neither liable to pay any duty nor these goods are liable for confiscation. Therefore, no redemption fine and penalty is imposable on the appellant - Appeal allowed - decided in favor of appellant.
Issues:
Appeal against customs duty, redemption fine, and penalty for alleged possession of smuggled goods. Analysis: The appellant appealed against the order demanding customs duty, redemption fine, and penalty for the alleged possession of smuggled goods. During a search at the appellant's premises, 228 pieces of televisions of brand names 'Sony' and 'Samsung' were found, leading the Revenue to claim that these goods were smuggled. The Revenue failed to prove the alleged smuggling, as the items were not notified under Section 123 of the Customs Act, 1962. The burden of proof was on the Revenue to establish the goods were smuggled, but they could not do so. The televisions had serial numbers, and inquiries with Samsung Malaysia did not confirm them as manufactured by them. Consequently, the Tribunal held that the appellant was not liable to pay duty, and the goods were not subject to confiscation. Therefore, no redemption fine or penalty was imposed on the appellant. The impugned order was set aside, and the appeal was allowed with consequential relief.
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