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TMI Blog2009 (9) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order whereby a confiscation of 14.369 MT of knitted cotton fabrics and imposition of penalty were set aside on the ground that the goods in question are not prohibited nor notified under Section 123 of the Customs Act, 1962. As the Revenue is not discharged its burden that the goods in question are smuggled into India, the same are not liable for confiscation. 2. Brief facts of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n fabrics and the same were cleared on payment of appropriate duty. The respondent is a trader. If the respondent is not maintaining an appropriate account for the sale of the goods, it cannot be said that the excess quantity found in the godown is smuggled into India. Further, the respondent produced the evidences to show that the excess goods were returned by the customer and the respondent issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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