2000 (3) TMI 520

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....sp;Shri A.G. Chakraborty, learned Consultant appearing for the appellant submits that ball point pens and refils worth of Rs. 8,000/- CIF have been confiscated absolutely and penalty of Rs. 5,000/- has been imposed. He submits that goods were seized from the Railway Station when the same were booked by the appellant to one of his friends at Bombay. The appellant's interrogatory statement has depos....

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....ant wherein the appellant has nowhere admitted in the said statement that items were smuggled by him. He also submits that the goods in question were non-notified items and as such the burden to prove tainted character is upon the Revenue. 2. Opposing the contention Shri J.M. Kennedy, learned JDR reiterated the reasonings of the authorities below. He submits that the items being in commercia....