2024 (4) TMI 181

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....5634 - 75636 / 2024<br>Customs<br>HON'BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON'BLE SHRI RAJEEV TANDON , MEMBER ( TECHNICAL ) None for the Appellant Shri Tariq Sulaiman , Authorized Representative for the Respondent ORDER Order : [ PER SHRI ASHOK JINDAL ] The appellants are in appeal against the impugned order ordering absolute confiscation of the goods in question and imposition of....

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....own without supporting documents; he knew that the said goods were of foreign origin and illegally imported from Myanmar. The said goods were already unloaded from the said vehicles and he was not the owner of the said goods; the said godown was taken on rent by Shri Jahar Das from the owner of a Chevrolet vehicle dealer of Nagaon. 4. The statement of the driver, Md. Sukur Khan was also recorded,....

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.... items could not be imported in India and it was alleged that the goods found in the said godown were smuggled into India. Accordingly, proceedings were initiated for absolute confiscation of the goods recovered from the godown and to impose penalties on the appellants. 6. The matter was adjudicated and the goods found in the godown, including the green coloured refrigerant gas cylinders containi....

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.... has failed to prove that the same are smuggled in nature. From the investigation conducted, it is not forthcoming as to how the Revenue has alleged that the impugned mosquito repellents and ladies garments are smuggled ones. Further, the above said items are not notified items under Section 123 of the Customs Act, 1962. 9.1 In these circumstances, as the Revenue has failed to establish the 'smug....