2001 (5) TMI 850

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....r]. - All the appeals filed by the Revenue are being disposed of by a common order as they arise out of the same impugned order of the Commissioner (Appeals). 2. The issue relates to consignment of Metal Scraps intercepted by the Customs when the same were booked with Railways. The goods were seized by the officers on the reasonable belief that the same were of foreign origin and smuggled.....

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....ps are not covered under Section 123 of the Customs Act or Chapter IVA of the Customs Act. When the goods are not notified goods, the burden is on the department to prove the smuggled character of the goods. That burden has not been discharged. The mere fact of booking of consignment from Raxaul a place not known for any industrial activity, presence of foreign markings do not indicate that the sc....