2010 (8) TMI 807

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.... the Respondent. ORDER Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the goods in question (re-chargeable Table Lamps and re-chargeable Search Lights) valued at Rs. 1,13,500/- (Rupees One Lakh Thirteen Thousand Five Hundred only) as assessed by the Revenue are confiscated and allowed the same be released to the Appellant on payment of redemption fine ....

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....egarding lawful import of the same therefore the goods are liable for confiscation. 4. I find that the goods in question are not notified goods under Section 123 of the Customs Act therefore onus is on the Revenue to show the same are smuggled in nature. It is admitted by the Revenue that there is a paper sticker as well as embossing on the body "major component made in Japan" therefore it cann....