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Appeal against order setting aside confiscation of imported T-Shirts and imposing penalty. Analysis: The case involved the Department's appeal against the order of the Commissioner Customs (Appeals) setting aside the confiscation of 155 T-Shirts of French origin, seized by Customs Officers. The respondent claimed ownership, stating they were purchased from Shri Munna of Calcutta, who failed to respond to summons. The Department concluded the T-Shirts were smuggled, leading to confiscation by the Asstt. Commr. On appeal, the Commissioner (Appeals) overturned the order. The Department argued that the circumstances indicated smuggling due to Shri Munna's non-response and lack of a license for the imported T-Shirts, relying on legal precedents. They contended that the quantity, foreign origin, and lack of licensing shifted the onus to the respondent, despite the goods not being notified under the Customs Act, 1962. The respondent countered that the T-Shirts were not notified items, placing the burden of proving smuggling heavily on the Department with sufficient evidence. They disclosed the source of acquisition, providing the name and address of the seller, Shri Munna. The respondent highlighted that the Department did not make efforts to contact Shri Munna, emphasizing that the quantity of T-Shirts did not imply smuggling, as they could be purchased from passengers legally. Upon review, the Tribunal found that the goods were not notified items and import as personal baggage was allowed. The respondent had disclosed the source of purchase, and the Department's failure to contact Shri Munna raised doubts. The Tribunal concluded that suspicion alone was insufficient to prove smuggling, upholding the Commissioner (Appeals) decision that no definite conclusion of illegal import could be drawn. Consequently, the Revenue's appeal was rejected, affirming the Commissioner's decision.
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