Order set aside as revenue failed to brought any cogent evidence towards foreign origin of goods

Santosh Kumar Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) CESTAT Kolkata held that revenue has not brought any cogent evidence towards foreign origin (Chinese Origin) of goods (fire crackers). Further, investigation and proceedings are also conducted in casual manner. Thus, order is set aside. Facts- In this case several types of firecrackers believed to be of foreign origin were found stored in one godown and after detailed investigation and verification, proceedings were initiated against the above six Appellants. The value of the seized fire crackers was Rs.5,82,12,560/-. After...