2005 (6) TMI 395

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....e Respondent. [Order]. - Heard Shri Ashok Halder, Consultant for appellant and Shri J.R. Madhiam, JDR for respondent. 2.Mr. Halder submits that the copper scrap is not notified under Section 123 under Customs Act and no presumption can be drawn regarding smuggled nature of the commodity. The burden to prove the smuggled nature of the goods was on Revenue. They have to prove by production ....

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....sed the record and heard the parties. The Commissioner has observed in his order as under : - "I have carefully gone through the records of the case and submissions of the appellants. I find that in this case goods were seized on specific information by the Customs authorities, Purnea. The trade opinion of the said goods was obtained and it was found that the said scrap was of computer printed ....