2004 (12) TMI 596

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....vocate, for the Respondent. [Order]. - Revenue is in appeal against order passed by commissioner of Central Excise vide which he has set aside the order of confiscation of non-notified goods on the ground that onus to prove that smuggled nature of the non-notified goods lies upon the revenue and as the revenue has not been able to produce any evidence to that effect, confiscation was not jus....

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....investigate the issue further or placed any evidence on record to show that these goods were smuggled into India without payment of duty or in violation of Customs Act or any other law for the time being in force. Merely because the goods are of foreign origin does not mean that these goods are smuggled goods, particularly when such goods are freely importable and tradable after importation. The b....

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....ure of such items, and these items had ceased to be sensitive to smuggling and normal provisions of law will take case of such goods. The normal provisions of law is that burden of illicit import or the nature of the goods is on the deptt. The instruction issued by the Board is binding on the department, therefore, I fail to understand why the instructions which were issued somewhere in 1993, stil....