Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Possession of Exotic Birds Not Smuggling Without Proof of Illegal Import | Burden of Proof Lies with Revenue: CESTAT Kolkata
CESTAT Kolkata rules that merely possessing exotic birds within India does not amount to smuggling under the Customs Act unless the Revenue proves they were illegally imported. This shifts the legal burden squarely onto the Department, protecting bird owners from presumption-based penalties and clarifying the limits of customs enforcement in wildlife cases.