2000 (3) TMI 520

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..... Chakraborty, learned Consultant appearing for the appellant submits that ball point pens and refils worth of Rs. 8,000/- CIF have been confiscated absolutely and penalty of Rs. 5,000/- has been imposed. He submits that goods were seized from the Railway Station when the same were booked by the appellant to one of his friends at Bombay. The appellant s interrogatory statement has deposed that the .....

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..... the appellant has nowhere admitted in the said statement that items were smuggled by him. He also submits that the goods in question were non-notified items and as such the burden to prove tainted character is upon the Revenue. 2. Opposing the contention Shri J.M. Kennedy, learned JDR reiterated the reasonings of the authorities below. He submits that the items being in commercial quantity requi .....

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..... wider expression 'stationery'. Department has not shown the baggage receipt produced by the appellant to be fake or ingenuine. I also take note of the fact that items are neither notified items under Section 123 of the Customs Act nor under Chapter IV of the Act. There being no evidence on record by the Revenue, in support of the allegation of smuggled character of the goods, the same cannot be l .....

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