2002 (2) TMI 690

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...., for the Respondent. [Order]. -  Vide the impugned order of Commissioner of Customs, Shillong has absolutely confiscated the foreign origin photo films and cameras etc. recovered from the appellants' possession on 24-12-93 when he was travelling from Calcutta to Agartala. In addition, the Indian origin goods has also been confiscated under the provisions of Section 119 of the Customs A....

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....ons mentioned on the goods. However, as per the Court's order a detailed inventory was made subsequently on 14-6-94 and in most of the cases it was found that the description given on the goods was "Fugi Colour Film made in Japan and converted by M/s. Jindal Photo Films Ltd." or "Indu Colour Films, made in Germany for M/s. Hindustan Photo Films Ltd. India". Similarly he submits that the various ca....

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....were of foreign origin and was purchased by the appellant without documents showing legal importation does not reflect upon the smuggled character of the goods, when there is no obligation under the law upon the appellant to procure the documents showing legal importation of the goods being bought by him. He also places reliance on two Tribunal's decisions reported in 2001 (130) E.L.T. 921 (Tri.-C....

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.... down by the Tribunal in various decisions. In case of non-notified goods, it is for the Revenue to prove that the goods are smuggled. Merely because the appellant could not produce the documentary evidence showing legal importation of the goods in question, the said fact will not lead ipso facto to the conclusion that the goods are smuggled. If the possessor of the non-notified goods is required ....