2002 (8) TMI 730

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..... Vide the impugned orders authorities below have confiscated abrasive belts of USA origin totally valued at Rs. 6000/- (Rupees six thousand) with an option to the appellant to redeem the same on payment of redemption fine of Rs. 2000/- (Rupees two thousand) and on payment of duty leviable thereon. In addition penalty of Rs. 2,000/- (Rupees two thousand) has also been imposed upon the said appel .....

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..... ook an alternative stand that as the goods are non-notified, it is for the Revenue to prove that the same are smuggled. From the above, authorities observed that as the appellants has been changing their stand, this goes to show that the goods are smuggled. 4. The above reasoning adopted by the authorities is not appreciated inasmuch as at no point of time, the appellant changed his stand. Right .....

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