Onus is On The Customs Department To Prove That The Goods are Smuggled: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the onus is on the Customs Department to lead evidence in support of an allegation as to the smuggled nature of goods.The bench of Anil Choudhary (a judicial member) has directed the department to release the goods within a period of 15 days. The appellant shall not be liable for payment of...