Documentary evidences provided by appellant hence burden is on department to prove foreign origin of goods

Maa Lilori Bhander Vs Commr. of Customs (Preventive) (CESTAT Kolkata) CESTAT Kolkata held that appellant duly produced documentary evidences like GST invoice, E-way bill and consignment notes. Accordingly, once Appellant has provided documentary evidence, the burden of proving that the goods are of a foreign origin falls on the Department. Facts- In the present case vide seizure case dated 26.09.2019, Officers from Siliguri (P & I) Branch, had seized 7,000 Kgs of Black Pepper collectively valued at Rs.49,00,000/- from one Vehicle. The said vehicle was transporting Black Pepper from Aizol t...