Show Cause Notice Challenges Duty Evasion Allegations for Goods from SEZ; Burden on Revenue per Customs Act Section 123.

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....Validity and scope of SCN - evasion of duty - clandestine removal of finished goods from SEZ - The goods under dispute are not the specified goods under Section 123 of the Customs Act. In such facts and circumstances, when admittedly it is a case of town seizure, the onus lies on Revenue to prove that the goods/ pipes lying in the premises of this appellant have been received by him in a clandestine manner from SEZ unit, on which Custom duty have not been paid. The General Rule is that the goods which are available in the open market, are presumed to have suffered the duty. - AT....