Customs – Cestat New Delhi: The goods being not notified goods under Section 123, it was onus on the Revenue to establish the smuggled nature of the goods, which the Revenue have miserably failed - Not a single evidence was produced by Revenue in support of allegation of smuggling save and except bald allegation – Appellant is entitled to consequential benefits including refund of the amount seized/confiscated. [Order attached]

01-Dec-2022 19:01:44