2007 (8) TMI 358 - HC - Customs

Confiscation and penalty - Non-notified goods - Burden of proof - Held that - The Tribunal has held that in the absence of such evidence, the confiscation order cannot be sustained - the finding recorded by the Tribunal are findings of fact and no substantial question of law arises out of the said order passed by the Tribunal - appeal dismissed - decided against Revenue.

Summary

The High Court of Bombay dismissed the revenue's appeal against the CESTAT order setting aside the confiscation of electronic consumer goods. The Tribunal found that the goods were non-notified and revenue failed to prove they were smuggled. The Court held that no substantial question of law arose from the Tribunal's findings. The appeal was dismissed with no costs.