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Issues:
1. Appeal against the Order passed by the Collector of Customs (Appeals) setting aside the order of confiscation and penalty. 2. Seizure of garments of foreign origin without labels. 3. Burden of proof on the respondent regarding legality of imported garments. 4. Legal principles regarding burden of proof in cases of suspected smuggling. 5. Examination of evidence and lack of technical data to prove foreign origin of goods. 6. Reliance on previous legal judgments to support arguments. 7. Disposal of cross objections. Analysis: The appeal was filed by the Revenue against the Order passed by the Collector of Customs (Appeals) setting aside the order of confiscation and penalty imposed by the Assistant Collector. The respondent was apprehended with garments of foreign origin, and the Revenue claimed the respondent failed to provide evidence of lawful acquisition. The Assistant Collector ordered for confiscation and penalty, but the Collector of Customs (Appeals) set aside the order citing lack of technical data and burden of proof on the Department to establish smuggling under Section 123 of the Customs Act or Chapter IV-A. During the hearing, the appellant argued that the respondent had the burden to prove the legality of the imported garments. The appellant cited legal precedents to support the argument that circumstantial evidence can establish the probability of goods being smuggled. The appellant also pointed out discrepancies in the respondent's statements regarding the purchase of the garments, including false cash memos. The Tribunal analyzed the evidence and legal principles, emphasizing that the burden of proof lies on the Department when goods are not notified under relevant sections of the Customs Act. The Tribunal noted that mere suspicion or failure to substantiate a defense is not sufficient to establish smuggling. In the absence of clear evidence, the Tribunal upheld the decision of the Collector of Customs (Appeals) to set aside the confiscation and penalty. The Tribunal highlighted the importance of technical data and clear evidence to determine the foreign origin of goods. It referenced legal judgments to support the decision that suspicion alone is not enough to order confiscation. The Tribunal concluded that the appeal lacked merit, and the cross objections were disposed of accordingly. In conclusion, the Tribunal upheld the decision of the Collector of Customs (Appeals) to set aside the confiscation and penalty, emphasizing the need for substantial evidence to prove smuggling in cases involving suspected foreign origin goods.
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