2000 (3) TMI 520 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, CALCUTTA involved the confiscation of ball point pens and refills worth Rs. 8,000/- CIF. The appellant's goods were seized at the Railway Station and claimed to be purchased from Hongkong. The appellant produced a baggage receipt showing clearance of goods valued at Rs. 16,000/-. The Tribunal found that the Customs Authorities had cleared the goods in accordance with the law, and as the items were non-notified, the burden to prove smuggling was on the Revenue. The judgment set aside the confiscation order and allowed the appeal.