2004 (4) TMI 185

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.... imposition of penalties. 3. Brief facts of the case are that on 26-11-2001 a truck belonging to the appellants was intercepted by the Customs Authorities. On search, Cigarettes of Bangladesh origin were found concealed in the machine and Pumps which were loaded in the truck. A show cause notice was issued to the appellants alleging that they had tried to transport the smuggled Bangladesh Origin ....

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....d Kumar who was the driver of the truck. 6. It is also contented by the appellants that cigarettes are not notified under Section 123 of the Customs Act and onus is on the Customs authority to prove that these are smuggled into India. The contention of the Revenue is that goods were of Bangladesh origin as the price is mentioned in Takkas and were concealed in the machinery loaded in the truck. T....