Foreign origin cigarettes rightly concluded as smuggled as no import documents produced

Hira Singh Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that it is rightly concluded that the foreign origin cigarettes are smuggled since the assessee failed to produce any documents proving that the cigarettes seized were validly imported. Accordingly, appeal dismissed. Facts- DRI officers intercepted one mini truck and found 21,60,000 foreign origin cigarettes sticks of different brands were found from 150 cartons loaded in truck. Further 3,41,000 foreign origin cigarettes sticks of different brands were found from 33 cartons found in transport company premises. Besides this,...