9911796707
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- Confiscation of foreign origin goods - Imposition of penalties - Burden of proof on revenue for non-notified goods Confiscation of Foreign Origin Goods: The judgment pertains to three appeals arising from the same impugned order by the Commissioner, involving the confiscation of foreign origin goods and penalties imposed on the appellants. Customs officers intercepted a Tempo carrying goods of foreign origin, with the appellants claiming ownership of a part of the goods. The appellants argued that the goods were legally imported, supported by bill of entries. However, the Commissioner did not accept their claim due to minor discrepancies in the goods' particulars. The appellants contended that as the goods were non-notified items, the burden to prove smuggling lay with the revenue. The Tribunal agreed, noting that the revenue failed to provide evidence of the goods being smuggled. The absence of evidence and minor discrepancies were insufficient to conclude the goods were smuggled. The Tribunal emphasized that for non-notified goods, it is the revenue's responsibility to prove illegal entry, leading to the allowance of all three appeals. Imposition of Penalties: In addition to confiscation, penalties were imposed on the appellants by the Commissioner. However, the Tribunal's decision to allow the appeals based on the lack of evidence supporting smuggling also nullified the penalties. The Tribunal's ruling in favor of the appellants on the confiscation issue consequently led to the relief from the imposed penalties, aligning with the principle that penalties are typically linked to the underlying offense. Burden of Proof on Revenue for Non-Notified Goods: A critical aspect of the judgment was the allocation of the burden of proof for non-notified goods. The appellants successfully argued that for such goods, the onus is on the revenue to demonstrate illegal entry. The Tribunal emphasized that in the absence of concrete evidence establishing smuggling, minor discrepancies or the appellants' failure to produce certain documents cannot serve as grounds for confiscation. By upholding this principle, the Tribunal reinforced the legal requirement for the revenue to substantiate claims of illegal activity concerning non-notified goods, ultimately resulting in the favorable outcome for the appellants.
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