Customs Tribunal Overturns Confiscation Order for Ball Point Pens

The Appellate Tribunal set aside the confiscation order of ball point pens and refills worth Rs. 8,000/- CIF, finding that the Customs Authorities had cleared the goods in accordance with the law. As the items were non-notified, the burden to prove smuggling was on the Revenue. The appellant's production of a baggage receipt showing clearance of goods valued at Rs. 16,000/- supported their claim that the goods were purchased from Hongkong, leading to the appeal being allowed.

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The judgment by Appellate Tribunal CEGAT, CALCUTTA involved the confiscation of ball point pens and refills worth Rs. 8,000/- CIF. The appellant's goods were seized at the Railway Station and claimed to be purchased from Hongkong. The appellant produced a baggage receipt showing clearance of goods valued at Rs. 16,000/-. The Tribunal found that the Customs Authorities had cleared the goods in accordance with the law, and as the items were non-notified, the burden to prove smuggling was on the Revenue. The judgment set aside the confiscation order and allowed the appeal.

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