2007 (11) TMI 314

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....mittedly are non-notified goods. The law as now settled in such matters in respect of non-notified goods is that the burden is on the revenue to establish that these are smuggled goods. In the appeal memo itself under ground no. (i) the revenue has referred to a judgment of the Division Bench of this Court in Customs Appeal No. 11 of 2006 decided on 8th March, 2006 in the case of Commissioner of C....