Smuggled Cigarettes Seized: No Valid Import Docs Leads to Confiscation Under Customs Act Section 111(d)

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....CESTAT adjudicated a case involving seizure of foreign origin cigarettes under Section 111(d) of Customs Act, 1962. The tribunal found the panchnama valid, statements under Section 108 admissible, and confirmed confiscation of smuggled goods. The appellant failed to produce legal import documents or prove legitimate procurement of cigarettes. The tribunal noted non-compliance with packaging regulations and health warning requirements. Burden of proof remained on the appellant, who could not establish legal importation. The seized cigarettes were determined to be smuggled goods, and the appeal was dismissed, upholding the original confiscation order and penalty.....