2007 (6) TMI 472

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..... s. of imported POY contained in the finished goods, the confiscation of which stands set aside by Commissioner (Appeals) by observing as under : The ratio of these decisions is that while in respect of the goods covered under Section 123 of the Customs Act, the burden of proving bona fide possession and legal importation of the goods is on the party, the burden shits to the Department if docume .....

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..... atter if the charge of the goods having been imported without payment of duty and in contravention of the provisions under the Customs Act were to be made/established. It is, however, found that no further investigations in the matter were made and the investigating officers as well as the Adjudicating Authority have merely rejected the documents produced by the Appellants on the specious grounds .....

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..... ot be upheld. 2. The Revenue in their memo of appeal have again put forth the same grounds that though the bill of entry and invoice was produced by the appellant, but no transport documents showing the receipt of the goods was produced. There is nothing in the Revenue s appeal to assail or challenge the correctness of the documents produced by the respondent. 3. Producing transport document .....

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