Revenue needs to establish the smuggled nature of the goods

Raj Kumar Batra Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that as the goods are not being notified under section 123 of the Act, it is onus on the revenue to establish the smuggled nature of the goods. In absence of any evidence, allegation of smuggled nature unsustainable. Facts- There was search in the premises of the appellant by the officers of DRI on 19.12.2007, whereby several documents like invoices, etc. were resumed for further investigation. However, no stock was seized or detained. Thereafter, the 2nd search was conducted by the officers of Customs (Preventive) wit...