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TMI Blog2009 (9) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... posed on the Appellant. Held that- palm oil is not notified goods under Section 123 of Customs Act. Hence burden of proof is on Revenue to show that the same is smuggled into India and the goods are also not prohibited goods. Further I find that the Appellant claimed that the goods in question were purchased from M/s. Sree Narayan Oil Store is not in dispute as the payments were made through bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue intercepted a truck carrying 426 tins each containing 14 Kgs. of palm oil and 5 empty tins. The palm oil were seized under the bona fide belief that the same is smuggled into India. Thereafter the present Appellant claimed the goods on the ground that the same were purchased from M/s. Sree Narayan Oil Store and produced the evidence in support of the claim. The show cause notice was issued for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o India. 5. The contention of Appellant is that as the goods in question are not notified goods under Section 123 of Customs Act hence the burden of proof is on the Revenue to show the goods in question are smuggled into India. There is no evidence on record to show that the goods in question are smuggled into India rather Appellant produced evidence to show that the goods were purchased from M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is statement he stated that the goods were loaded from the godown of Md. Isha and were to be delivered at Raniganj and the Appellant produced evidence regarding the purchase of a goods which is not in dispute. 8. I find that the goods i.e. palm oil is not notified goods under Section 123 of Customs Act. Hence burden of proof is on Revenue to show that the same is smuggled into India and the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant that the goods were smuggled in nature or he has over-heard anything regarding nature of the goods. Further the driver was apprehended along with the goods on 10-10-2004 and the statement was recorded on the next day when he was still with the customs officials. Further I find that the Appellant claimed that the goods in question were purchased from M/s. Sree Narayan Oil Store is not in disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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