Good cannot be treated as smuggled Merely for foreign origin of goods

Gagan Deorah Vs Commissioner of CGST & Central Excise & Customs (CESTAT Kolkata) CESTAT find that the seizure was made from the Godown of the Appellant at Shillong city, which is not connected to the International Border. Goods were purchased under valued documents, which are mix of Indian and imported origin and the purchase documents were not proven to be false or fake. No evidence other than foreign markings on the bags was adduced to prove that the goods were smuggled. Foreign markings or foreign origin of goods by itself does not render the goods as smuggled. Burden to prove the s...