RAJESH KUMAR SAH Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) HEARD Shri Ashok Halder, Consultant for appellant and Shri J.R. Madhiam, JDR for respondent.

(2.) MR . Halder submits that the copper scrap is not notified under Section 123 under Customs Act and no presumption can be drawn regarding smuggled nature of the commodity. The burden to prove the smuggled nature of the goods was on Revenue. They have to prove by production of tangible evidence of the smuggled nature of the goods. In present case no such proof has been produced by the Department. The goods were seized on Indian Territory. No presumption can be drawn for non -notified goods. Therefore he submits that the appeal may be allowed. He relies on the following decisions :

(3.) MR . Madhiam, ld. JDR supports the impugned order.