2007 (6) TMI 472

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....pondent. [Order]. - Revenue's appeal relates to 5615.110 kgs. of imported POY contained in the finished goods, the confiscation of which stands set aside by Commissioner (Appeals) by observing as under : "The ratio of these decisions is that while in respect of the goods covered under Section 123 of the Customs Act, the burden of proving bona fide possession and legal importation of the g....

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.... it was for the Department to carry out further investigations in the matter if the charge of the goods having been imported without payment of duty and in contravention of the provisions under the Customs Act were to be made/established. It is, however, found that no further investigations in the matter were made and the investigating officers as well as the Adjudicating Authority have merely rej....

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....huram Shroff under the provisions of Section 112(b) of Customs Act cannot be upheld." 2.  The Revenue in their memo of appeal have again put forth the same grounds that though the bill of entry and invoice was produced by the appellant, but no transport documents showing the receipt of the goods was produced. There is nothing in the Revenue's appeal to assail or challenge the correctness o....