2007 (2) TMI 371

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....ppeal is filed by the Revenue against the order-in-appeal dated 27-7-2006 which set aside the order-in-original and allowed the appeal of the Respondent. 2. Heard both the sides and perused the records. The issue involved in this case is regarding the seizure of mobile phones by the authorities from the respondent. The department's contention is that the respondent is unable to produce any d....

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....uggled goods as they were purchased within India. The department has also not produced any evidence about their smuggled nature. Furthermore the goods in question are neither prohibited nor notified, under Section 123 or Chapter IVA of Customs Act, 1962 and are freely importable under Open General Licence and are also freely available in the market. In my previous Order-in-Appeal Nos. 261-262, dat....