2003 (10) TMI 507

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....er goods of foreign origin seized from the shop premises of the appellants after concluding that the goods are neither notified under Chapter 11A of the Customs Act, 1962 and under Section 123 thereof the onus on the department to prove the smuggled nature has not been discharged. The grounds taken by Revenue are - (i)         Rely upon Tribunal's decision ....

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....00,000/- to Rs. 10,000/- and Rs. 5,000/- on the firm and the partner respectively. (c)        The case law relied is found to be of seizures made earlier to 1992 when there was a sea change in the EXIM Policy. While earlier every import was banned till licensed the new law permitted, all goods importable, till restricted. The Baggage imports were not only libera....