CEGAT Kolkata: Confiscation Order Reversed for Lack of Proof

The Appellate Tribunal CEGAT, Kolkata allowed the appeal, setting aside the confiscation order of raw silk yarns. The tribunal found that the authorities failed to prove the goods were of foreign origin and smuggled, as required by the Revenue. Since the yarn was a non-notified item, the tribunal held that the onus to prove smuggling lay with the Revenue, which was not satisfactorily discharged.

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The Appellate Tribunal CEGAT, Kolkata found that the authorities confiscated raw silk yarns claiming they were of foreign origin and smuggled. The appellant argued there was no evidence of foreign origin markings and the onus to prove smuggling lies with the Revenue. The adjudicating authority did not consider all evidence and failed to prove the goods were smuggled. As the yarn was a non-notified item, the tribunal set aside the order and allowed the appeal.

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