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Issues:
1. Setting aside of order of confiscation in respect of non-notified goods. 2. Burden of proof on Department in case of non-notified goods. 3. Failure to appreciate facts and circumstances by Commissioner (Appeals). 4. Pending Reference Application before the Hon'ble Bombay High Court. 5. Goods of foreign origin in trade quantity. 6. Correct determination of points of law by the Hon'ble Tribunal. Analysis: 1. The Revenue appealed against the Order-in-Appeal upholding the confiscation of wrist watches worth Rs. 1,39,000/- and Rs. 1,44,000/-, with the remaining non-notified goods being released on payment of fines. The Revenue contested the setting aside of confiscation, arguing that the burden of proof was not discharged by the Department. 2. The Revenue contended that the Department had fulfilled its duty in proving the goods were smuggled, shifting the burden of proof to the possessor. Citing a previous Tribunal judgment, the Revenue asserted that the Department provided ample opportunity for explanation, which was not satisfactory. The absence of an explicit provision for onus in non-notified goods under Section 123 was highlighted, relying on legal interpretation and precedent. 3. The Revenue criticized the Commissioner (Appeals) for not considering the Department's efforts and the possessor's lack of cooperation in disclosing vital information. The Revenue argued that the Commissioner failed to follow established legal principles, leading to an improper order. 4. A Reference Application was filed before the Hon'ble Bombay High Court, questioning the burden of proof in non-notified goods. The pending application raised doubts on the correctness of setting aside confiscation and penalty by the Commissioner (Appeals). 5. The Revenue emphasized the trade quantity of foreign-origin goods under seizure, implying their smuggled nature due to the lack of documentation. The Commissioner's failure to address this issue was highlighted, suggesting a lapse in examination. 6. The Tribunal, after considering submissions, found no merit in the Revenue's appeal. Referring to legal principles and precedent, the Tribunal upheld the Commissioner's decision, emphasizing the Department's burden to prove the case and the sufficiency of the possessor's explanation regarding goods acquisition. In conclusion, the Tribunal dismissed the appeal, acknowledging it as avoidable litigation and affirming the Commissioner's order.
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