Customs dispute: Tribunal upholds duty on excess fabric, overturns penalty on suction pumps due to lack of evidence.

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....The case pertains to confiscation and redemption of goods, levy of penalty u/s 114A of the Customs Act, and determination of capacity of suction pumps and excess quantity of non-textured fabric. The key points are: the burden of proof lies on the department to establish that the declared capacity of pumps is incorrect; the appellant's declared value should be accepted as the department failed to provide evidence against it. The appellant does not dispute the excess quantity of non-textured fabric and has paid duty on it. Section 28 can only be invoked after goods are cleared for home consumption. The reassessment done by the Additional Commissioner is u/s 17, not Section 28, rendering Sections 28AA and 114A inapplicable. Confiscation of goo.........