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TMI Blog2024 (4) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... at the mosquito repellents and ladies garments in question are of foreign origin or smuggled one has to be proved by the Revenue. However, the Revenue has failed to prove that the same are smuggled in nature. From the investigation conducted, it is not forthcoming as to how the Revenue has alleged that the impugned mosquito repellents and ladies garments are smuggled ones. Further, the above said items are not notified items under Section 123 of the Customs Act, 1962 - As the Revenue has failed to establish the smuggled nature of the goods in question, the impugned mosquito repellents and ladies garments cannot be confiscated. HCFC gas confiscated from the godown of the appellant - it is the allegation of the Revenue that the same is a rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 4800 pieces of Ladies garments, along with two old and used TATA Trucks, which were allegedly used for transportation of the said goods. 3. The appellant viz. Shri Debesh Dey was the in-charge of the godown, who stated that the owner of the said goods is one Shri Jahar Das (one of the other appellants herein), who had brought the said goods in the said two vehicles from one Janab of Manipur; he received the goods in the said godown without supporting documents; he knew that the said goods were of foreign origin and illegally imported from Myanmar. The said goods were already unloaded from the said vehicles and he was not the owner of the said goods; the said godown was taken on rent by Shri Jahar Das from the owner of a Chevrolet vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the said order, the appellants are before us. 7. None appeared on behalf of the appellants nor was any request for adjournment received from them. On perusal of the records, we find that the appeals itself can be disposed of at this stage and thus, the appeals are taken up for consideration. 8. The Ld. Authorized Representative appearing on behalf of the respondent supported the impugned order. 9. We find that the fact that the mosquito repellents and ladies garments in question are of foreign origin or smuggled one has to be proved by the Revenue. However, the Revenue has failed to prove that the same are smuggled in nature. From the investigation conducted, it is not forthcoming as to how the Revenue has alleged that the impugned mosq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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