2013 (3) TMI 190

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....housand only) to Rs.2,00,000/-(Rupees Two Lakhs only) under various provisions of the Customs Act. 2. The customs officers while working on information seized a consignment containing (i) - cigarettes valued at Rs.27,97,000/-(Rupees Twenty Seven Lakhs Ninety Seven Thousand only), shoes valued at Rs.76,025/-(Rupees Seventy Six Thousand Twenty Five only), lady's inner wear valued at Rs.2,32/000/-(Rupees Two Lakhs Thirty Two Thousand only) and (ii) - semi-tanned animal hides valued at Rs.2,39,350/-(Rupees Two Lakhs Thirty Nine Thousand Three Hundred and Fifty only) at Imphal from the Indian Postal Cargo Chartered Flight No.IC 7901 which to depart from Imphal to Kolkata via Agartala on the reasonable belief that the goods were of foreign origi....

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....that Tribunal held that burden lies on department to produce some material/evidence to establish that seized goods were smuggled goods for which the department miserably failed in this case. 3.2.1 Contention of Md.Riyajuddin is that he is an employee of Deptt. of Post, the contention is that he has acted in good faith only to discharge his official duty and the contention is that he has worked in accordance with the rules and regulation of the Postal Department. 3.2.2 Contention of Md.Jaidur Rahaman is that in case of hides and skins under seizure that these were illegally procured but were legally exported into India from the neighboring country of Myanmar, no evidence has been produced by the department. 3.2.3 Contention is Md.Abdus Sa....