2004 (11) TMI 213

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..... (Appeals) has reversed the order in original of the adjudicating authority who ordered the confiscation of the foreign origin goods (Mobile Phones with A/c, D/c Adapters) under Section 111 read with Section 119 of the Act. The Commissioner (Appeals) on the face of it, has acted contrary to the law resulting in mis-carriage of justice. When the respondents failed to deposit the penalty, as per the .....

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..... e of recovery of notified goods, the possessor of the goods has to prove his lawful acquisition, wherein in a non-notified goods, the burden is on the Revenue to prove that the goods were of foreign origin and had been smuggled into India. Without referring to the evidence and material in detail, which the Revenue has brought on record, the Commissioner (Appeals) has reversed the order in original .....

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