Goods released as department failed to prove the smuggled nature of goods

Dharmesh B. Bhavsar Vs Principal Commissioner (CESTAT Delhi) CESTAT Delhi held that appellant produced all the evidence and documents contending that mobile phones were purchased from open market in Delhi. However, customs department failed to satisfy the onus that the said mobile phones were smuggled in nature. Accordingly, goods released. Facts- The appellant is a trader engaged in trading of electronic goods including mobile phones. He purchases the goods from local market in India for trading. In the month of July, goods loaded on truck No. RJ14 GE 3145 comprising goods under various consi...