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Issues:
Seizure of non-notified goods, burden of proof on Revenue, validity of documents, legal appreciation of receipts, imposition of penalty under Customs Act. Analysis: The appeals before the Appellate Tribunal CESTAT, Bangalore arose from an Order-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata, relating to the seizure of certain non-notified goods from the appellants. The issue centered around the authenticity of the receipts produced by the appellants to the Revenue, which were later deemed bogus upon verification. Consequently, the goods were confiscated, and a penalty of Rs. 5,000/- each was imposed on the individuals under Section 112 of the Customs Act, 1962. The Commissioner (Appeals) upheld the Order-in-Original, emphasizing that the burden of proof shifts to the Department once the receipts are found to be fake. During the proceedings, the appellants did not attend the hearing but referred to a previous Bench decision in a similar case where it was held that the burden of proving that non-notified goods are smuggled lies with the Revenue. The Revenue, represented by Smt. Shoba L. Chary, argued that when documents are determined to be counterfeit, the burden of proof shifts to the Revenue, citing relevant case laws to support their stance. The Tribunal carefully examined the case records and acknowledged that the burden of proving non-notified goods as smuggled rests with the Revenue, as previously held. However, in instances where documents are established as bogus, the burden is considered discharged by the Department. Given that the Revenue confirmed the documents' inauthenticity in this case, the Tribunal found the cited case laws applicable and upheld the impugned order, resulting in the dismissal of the appeals. In conclusion, the Appellate Tribunal CESTAT, Bangalore affirmed the decision of the Commissioner (Appeals) regarding the seizure of non-notified goods, emphasizing the significance of verifying the authenticity of documents in determining the burden of proof under the Customs Act, 1962. The judgment highlighted the pivotal role of document validation in establishing liability and upheld the penalty imposed on the individuals involved in the case.
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