2017 (1) TMI 1535

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....R, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is directed against the order dated 14-1-2013 passed by Commissioner of Customs (Preventive), New Delhi. The appellant's are traders having their address in Karol Bagh, New Delhi. Customs Officers investigated an intelligence against the firm named M/s. QNT operated by Mr. Mi Li Gang alias Steven, who is ....

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....le for confiscation under Section 111 of the Customs Act, inasmuch as the appellant could not provide proof of legal possession of seized goods. 2. With the above background, we heard Shri V.S. Negi, Advocate for the appellant. He submitted that Revenue is required to establish that the seized goods were smuggled. Since Revenue has failed to do this, the impugned order should be set aside. ....