https://www.taxtmi.com/caselaws?id=152008 The Appeals filed by the Revenue against Orders passed by the Commissioner (Appeals) regarding PVC Resins of German origin found in the factory premises were dismissed. The Commissioner held that as PVC Resins were not notified goods under Section 123 of the Customs Act, the burden of proof rested with the Revenue to establish smuggling, which they failed to do. The Respondents' argument that the burden of proving smuggling lies with the Revenue in cases involving non-notified goods was supported by a decision of the Hon'ble Calcutta High Court. As the Revenue did not prove smuggling, the impugned Orders were upheld, and the Appeals were dismissed. en-us Fri, 28 Aug 2009 00:00:00 +0530 Fri, 21 Jun 2013 12:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152008 The Appeals filed by the Revenue against Orders passed by the Commissioner (Appeals) regarding PVC Resins of German origin found in the factory premises were dismissed. The Commissioner held that as PVC Resins were not notified goods under Section 123 of the Customs Act, the burden of proof rested with the Revenue to establish smuggling, which they failed to do. The Respondents' argument that the burden of proving smuggling lies with the Revenue in cases involving non-notified goods was supported by a decision of the Hon'ble Calcutta High Court. As the Revenue did not prove smuggling, the impugned Orders were upheld, and the Appeals were dismissed. Case-Laws Customs Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152008