2005 (9) TMI 537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s appeal arises from OIA No. 292/2003-Cus. dated 7-2-2003. The appellant had purchased branded Cigarettes of Bangladesh origin in Calcutta and had brought the same to Mysore by courier. The said goods were seized on the belief that the same are smuggled ones. The goods have been sold already by the Department for a value of Rs. 1,29,600/-. The appellant is seeking the Mahazar value on the ground t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d from local market and, therefore, an inference has to be drawn that they are duty paid goods. He submits that in the cited judgments, the Tribunal ordered for re-assessment of the Mahazar value. 3. The learned SDR submits that although in case of Naveed Ahmed Khan, there is no smuggling of the goods, yet the initial burden has been discharged by the Revenue in this case, inasmuch as the go....