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1 - 2 of 2 (0.21 seconds)Rang Birajgi Sarees(P)Ltd vs Addl.Commissioner Of Customs & Ors on 7 May, 2008
10. The charge against the appellant has been confirmed without corroborative evidence that the purchase of the seized diamonds is illicit purchase. As held by this Tribunal in the case of Rang Birangi Sarees (P) Ltd. vs. Commissioner of Customs, Kolkata 2007 (219) ELT 574 (Tri.-Kolkata), that in the event of seizure of non-notified goods burden of poof is on Revenue to prove that there was illegal import and inability of the litigant to produce documents showing legal importation does not ipso facto prove that the goods were smuggled. Same view was confirmed by the honble Calcutta High Court in the case of Commissioner of Customs (Prev.) vs. Raj Kumar Jaiswal 2006 (204) ELT 561 (Cal.)
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