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of <h1>Tribunal Upheld Confiscation of Suspected Foreign Goods Due to Lack of Proof</h1> <h3>SHRI ARJUN DAS KABARI, JAIPUR Versus COLLECTOR OF CENTRAL EXCISE, JAIPUR</h3> The Tribunal upheld the decision of the Appellate Collector, dismissing the appeal and affirming the confiscation of old and used clothes suspected to be ... - Issues:1. Seizure of old and used clothes believed to be of foreign origin.2. Allegations of smuggling and contravention of customs laws.3. Burden of proof on the Revenue regarding the illicit import of goods.4. Application of legal precedents in determining the burden of proof.5. Evaluation of circumstantial evidence and burden of proof on the appellant.6. Proof of mens rea in customs violations.7. Previous instances of confiscated goods in possession of the appellant.8. Decision on the appeal and the order of the Appellate Collector.Analysis:1. The case involved the seizure of old and used clothes without markings, suspected to be of foreign origin, and zip fasteners, leading to allegations of smuggling and violation of customs laws.2. The appellant contested the seizure, arguing that the burden of proof regarding the goods' foreign origin and illicit import lay with the Revenue, emphasizing the lack of conclusive evidence such as markings indicating the country of origin.3. The Tribunal considered legal precedents, including the requirement for the Department to provide prima facie proof of smuggling, emphasizing that circumstantial evidence could be sufficient to establish the illicit import of goods.4. The appellant's statement and the Panchnama describing the goods as 'VIDESHI MAAL' and 'goods of foreign origin' were deemed as shifting the burden of proof to the appellant, who failed to provide evidence regarding the goods' acquisition or origin.5. The Tribunal noted the appellant's previous involvement in a similar case of confiscated goods, indicating knowledge or reasonable belief regarding the confiscation of foreign-origin goods, thus establishing mens rea in customs violations.6. Ultimately, the Tribunal upheld the order of the Appellate Collector, who had already provided substantial relief to the appellant, dismissing the appeal and affirming the decision on the confiscation of goods and the levy of penalties.
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