9911796707
TMI Blog2001 (5) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of pre-deposit of penalty, I take up the appeal itself with the consent of both sides. 2. The appellants are aggrieved with the confiscation of three bags out of total 14 bags and two polythene carry-bags recovered from the roof of the bus in question under the provisions of Customs Act, 1962, on the finding of the same being of foreign origin and with the imposition of personal penalty of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -notified items under the provisions of Section 123 and as such, the onus to establish the foreign origin and the smuggled character of the same lies heavily upon the Revenue. The Revenue has not produced any evidence to reflect upon the goods being of foreign origin and of smuggled character and as such, I find no justification in the impugned orders. The same are accordingly set aside and appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
