Onus is on Revenue to establish that alleged goods are received in clandestine manner

Fakhri Steels and Iron Vs Commissioner of Customs (CESTAT Delhi) Held that revenue needs to establish that the goods lying or found in the shop/ godwon of the assessee are not duty paid. Facts- During the course of search at M/s. NTPL it was alleged that unaccounted raw material was received by NTPL from clandestine manufacture and clearance thereof without payment of customs duty. NTPL cleared goods to some purchasers like M/s. Chamunda and M/s. Siddhi. Goods procured by M/s. Chamunda and M/s. Siddhi were further sold to different parties including M/s. Fakhri Steel (appellant). Shri Hemant S...