TaxTMI 
TaxTMI 
2003 (7) TMI 413
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....Review Application and the submissions of the respondents carefully. 2.  The review application assails the order of the lower authority on the ground that the impugned goods, being of smuggled nature, were liable to confiscation, as per the provisions of law along with the carrier/vehicle. In the Grounds of Appeal, it was inter alia stated that (i) the circumstantial evidences indicated the....
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....on do not stand the scrutiny of aforesaid legal requirement for the following reasons - (i) The foreign origin of goods has not been conclusively established. While in the Review Application, much emphasis was placed on foreign marks found on the paper wrapper viz. 'Made in Singapore' as mentioned in the inventory, the same cannot be relied up....
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....us conclusively/ affirmatively as held by the Hon'ble Apex Court in the aforesaid decision. Hon'ble Tribunal in the case reported in 2002 (142) E.L.T. 74 (Trib.) held that sufficient positive and tangible evidences are required to reflect on the smuggled character of goods. The evidences relied upon in the review application do not establish the smuggled character of goods conclusively/affirmative....
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....e any document regarding licit importation of goods. Hon'ble Tribunal in a number of decisions has categorically held that mere non-production of documents showing legal importation/acquisition of goods by the claimants, cannot ipso facto lead to the conclusion that the goods are smuggled items. The following decisions of Hon'ble Tribunal are relied upon in this regard : (i) &nbs....