9911796707
TMI Blog2005 (9) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal arises from OIA No. 292/2003-Cus. dated 7-2-2003. The appellant had purchased branded Cigarettes of Bangladesh origin in Calcutta and had brought the same to Mysore by courier. The said goods were seized on the belief that the same are smuggled ones. The goods have been sold already by the Department for a value of Rs. 1,29,600/-. The appellant is seeking the Mahazar value on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased from local market and, therefore, an inference has to be drawn that they are duty paid goods. He submits that in the cited judgments, the Tribunal ordered for re-assessment of the Mahazar value. 3. The learned SDR submits that although in case of Naveed Ahmed Khan, there is no smuggling of the goods, yet the initial burden has been discharged by the Revenue in this case, inasmuch as the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be smuggled ones in view of the fact that the goods are non-notified ones. Therefore, in the light of the cited judgments, the goods are not to be confiscated and they are required to be returned to the assessee as the burden of smuggling has not been proved by the Revenue. As these goods have been sold, in terms of the cited judgments, the appellant is entitled for the Mahazar value. The Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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