2004 (12) TMI 250

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....missioner of Customs (Appeals), Kolkata. 2. The issue relates to seizure of certain non-notified goods from the appellants. The appellants produced certain receipts to the Revenue but the same were found to be bogus on verification. Hence, the goods were absolutely confiscated and penalty of Rs. 5,000/- each was imposed on Shri T. Manohar and Shri A.V. Krishnamurthy under Section 112 of the Custo....

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....s, burden to prove is discharged by the Revenue. In support of her contention, she cited the following decisions - (i) Anil Gupta v. CCE, Kanpur-I — 2001 (135) E.L.T. 358 (Tri. - Del.). (ii) Commissioner of Customs, Ahmedabad v. R.P. Gangwal — 2004 (163) E.L.T. 391 (Tri. - Mum.). Hence she prayed that the impugned order may be upheld. 5. I have gone through the records of the case carefull....