MD. ISHA Vs. COMMISSIONER OF CUSTOMS (PREV.)

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANT filed this Appeal against the impugned Order whereby 526 tins each containing 14 Kgs. of palm oil were confiscated on the ground that the same were smuggled into India and personal penalty of Rs. 50,000 (Rupees Fifty Thousand only) was imposed on the Appellant.

(3.) IN pursuance to the remand order passed by the Commissioner (Appeals) the Adjudicating Authority again dropped the proceedings on the ground that the goods in question are not notified under Section 123 of the Customs Act hence the burden of proof to show that the goods are smuggled into India is on the Revenue and Revenue has not discharged its burden. The Revenue filed Appeal before Commissioner (Appeals) and Commissioner(Appeals) allowed the Appeal filed by the Revenue and confiscated the palm oil on the ground that the same is smuggled into India.