2013 (12) TMI 1458

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....ORDER Revenue has filed this appeal against the order of the ld. Commissioner (Appeal). 2. The facts of the case are that the officers of Customs (CCP), Kolkata inspected 11 Number of parcel packages which had arrived from Chennai. The said parcel packages were opened in presence of postal authorities and were found to contain camera and camera parts of foreign origin. As nobody came forwar....

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....led an appeal before the ld. Commr. (Appeals) and their appeal was allowed. Being aggrieved with this order, Revenue has filed appeal. 3. At the outset, the ld. AR appearing for the Revenue reiterated the grounds mentioned in Revenue's appeal. He submitted that the appellant i.e. Shri Dilshad Gani did not produce any documents in support of his claim. He, further, submitted that since the go....

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....aid goods from Chennai and the packages came from Chennai is not in doubt. Being the recipient of goods, the ownership of the said goods rest with the respondent. It is findings of the ld. Commissioner (Appeals) that the goods are not notified under Section 123 and therefore, it was incumbent upon the Revenue officials to prove beyond doubt that the goods procured were smuggled one. It is thus not....