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Stay applications filed by Revenue against Commissioner (Appeals) order confiscating imported goods under Customs Act. Analysis: The case involved stay applications filed by the Revenue challenging the order of the Commissioner (Appeals), Customs, Mumbai, which set aside five orders of the lower authority confiscating imported goods found in possession of passengers arriving from Chennai to Mumbai. The lower authority had confiscated the goods under Section 111(d) of the Customs Act and imposed penalties under Sections 112(a) and (b) of the same Act. The facts of the case revealed that five passengers arriving from Chennai were intercepted at Ghatkopar while in possession of goods with foreign markings, allegedly brought into the country without payment of duty. The passengers claimed they purchased duty-paid goods from international passengers, supported by baggage receipts showing customs duty payment. However, verification showed discrepancies between the seized goods and those listed in the receipts, leading the original authority to conclude that the burden of proof was not discharged by the passengers. During the hearing, the Revenue cited a Tribunal order and argued that if the story presented by the persons from whom the goods were seized is proven false, the burden shifts to them. In this case, the claim of duty-paid goods under specific receipts was found to be false. The Revenue expressed concerns about releasing the goods to individuals with no fixed address, potentially hindering future tracing efforts if the appeal succeeded. The respondents' advocate, on the other hand, supported the findings of the Commissioner (Appeals) based on relevant case law. The Tribunal observed that since the goods were not notified, the burden to prove they were smuggled rested on the Department. However, the burden of proof could shift during the investigation process. Given the false claims regarding duty payments, the Tribunal found it challenging to definitively link the seized goods to the receipts provided by the respondents. Considering the lack of fixed addresses for the respondents and the balance of convenience, the Tribunal decided to stay the operation of the Commissioner's order during the appeal proceedings. This decision was made to prevent potential difficulties in tracing the goods if released to the respondents.
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