TaxTMI 
TaxTMI 
2010 (2) TMI 542
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....against the order of Commissioner (Appeals) No. 09/CUS/ALL/2009 dated 6-2-2009. 2. None appears for the respondent. Notices sent by the Registry of the Tribunal were returned undelivered. Heard the learned DR. 3.1 The Customs Officer of Gonda on 2-2-2005, seized 9 bags of "Shilajeet" weighing 900 kgs. and 10 bags of "Jatamasi" weighing 1000 kgs. at platform Nos. 5 and 7 of Railway Station, Gonda....
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....hri Ashok Kumar Srivastava. 3.3 On appeal, the Commissioner (Appeals) taking note of the fact that the goods were not notified under Section 123 of the Customs Act and holding that the onus that the goods are of foreign origin and smuggled into India is on the department, set aside the order of the original authority. 3.4 It is to be noted that the order of the original authority dated 13-10-200....
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....ignment was booked by Railway authorities appears to have been made without conducting verification at the dispatching railway station. The Commissioner (Appeals) has allowed the appeal on the ground that the Department has not discharged the onus of proving that the seized goods were of foreign origin and that they were smuggled into India. He has accepted the claimant's submission that they were....