https://www.taxtmi.com/caselaws?id=782180 CESTAT Kolkata treated the seizure of 2,515 sacks of alleged Chinese-origin firecrackers from a West Bengal godown as a town seizure, not a border seizure. As the goods were not notified under S.123 Customs Act, the burden lay on Revenue to prove foreign/smuggled origin. Revenue produced no cogent evidence, photographs, or investigation showing how the restricted firecrackers crossed the Customs barrier, nor made the godown owner a noticee. Statements under S.108 were not tested by cross-examination, violating natural justice. Holding that crucial links were missing and foreign origin was unproved, CESTAT set aside the impugned order insofar as it imposed penalties on all appellants and allowed the appeals. en-us Mon, 19 May 2025 00:00:00 +0530 Wed, 26 Nov 2025 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782180 CESTAT Kolkata treated the seizure of 2,515 sacks of alleged Chinese-origin firecrackers from a West Bengal godown as a town seizure, not a border seizure. As the goods were not notified under S.123 Customs Act, the burden lay on Revenue to prove foreign/smuggled origin. Revenue produced no cogent evidence, photographs, or investigation showing how the restricted firecrackers crossed the Customs barrier, nor made the godown owner a noticee. Statements under S.108 were not tested by cross-examination, violating natural justice. Holding that crucial links were missing and foreign origin was unproved, CESTAT set aside the impugned order insofar as it imposed penalties on all appellants and allowed the appeals. Case-Laws Customs Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782180