2005 (2) TMI 873

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....earned counsel for the petitioner. Challenge in this petition is to the order dated 20th September, 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal in Customs Appeal No. 473/2004 [2004 (177) E.L.T. 934 (Tri. - Del.)], vide which the appeal of the Customs Authorities was dismissed. While dismissing the appeal of the Department the Appellate Tribunal held as under : "The ini....

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....ances that the appellants could not name the broker may at best create suspicion. Suspicion, however, cannot take the place of proof. The Madras High Court in the case of Sha Rikhabdas Ghangara (supra) has held that where the goods are not of prohibited variety and the goods lawfully imported into the country are available in the open market, it is not justifiable on the part of the Customs author....