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Smuggling - Town Seizure - appellant could not produce documentary evidence or otherwise showing lawful import, acquisition, possession in respect of the goods - The Customs officers can exercise the jurisdiction under the provisions of SWM Act and the Rules thereunder, only in the Customs area - the impugned order is bad and suffers from the vice of violation of principles of natural justice - Revenue has not been able to establish the smuggled nature of the goods. - AT
Smuggling - Town Seizure - appellant could not produce documentary evidence or otherwise showing lawful import, acquisition, possession in respect of the goods - The Customs officers can exercise the jurisdiction under the provisions of SWM Act and the Rules thereunder, only in the Customs area - the impugned order is bad and suffers from the vice of violation of principles of natural justice - Revenue has not been able to establish the smuggled nature of the goods. - AT
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