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Issues:
Confiscation of foreign-origin fabrics, imposition of personal penalties, burden of proof on Revenue, non-notified items under Customs Act, 1962. Confiscation and Penalties: The appeals arose from an Order confiscating foreign-origin fabrics and imposing penalties on individuals related to the seized goods. The Commissioner of Customs imposed penalties on the owner of the fabrics, the owners of the godown where the fabrics were seized, and the person who transported the goods. The goods were confiscated on the grounds of being smuggled due to the lack of documentary evidence proving legal importation. Burden of Proof and Non-notified Items: The appellant argued that the goods were non-notified items under Section 123 of the Customs Act, 1962, placing the burden of proving smuggling on the Revenue. The appellant contended that the Revenue must produce evidence to show the goods were smuggled, and the non-production of documentary evidence does not automatically imply illegal importation. Citing a Tribunal decision, the appellant emphasized that the burden in such cases lies with the Revenue and must be discharged with positive evidence. Judicial Observations and Decision: The Tribunal noted previous judgments establishing that the burden of proof lies with the Revenue in cases involving non-notified goods. In the absence of evidence showing the goods were smuggled, reliance on a statement without clear admission of illegal entry was deemed inappropriate. Consequently, the Tribunal set aside the impugned Order, allowing all four appeals and providing consequential reliefs to the appellants. The Tribunal emphasized that the lack of evidence from the Revenue rendered the Order unsustainable in relation to the appeals, ultimately leading to the decision to overturn the Order and grant relief to the appellants.
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