Evidence for allegation of goods being smuggled in nature lays on revenue

Atul Dhawan Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that Revenue has not brought any evidence on record to allege that the goods found and seized in the premises of the appellant are smuggled goods. It is onus of the Revenue to give evidence for allegation that the goods are smuggled in nature. Facts- It was alleged by the revenue that the goods imported by the appellant vide bill of entry no. 7050683 and 700535 via Customs House Agent M/s. Unique International has some mis-declared/un-declared goods. Accordingly, the goods were seized and detained in the port area before o...