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of <h1>Appellate Tribunal overturns confiscation order for stones lacking proof of foreign origin.</h1> The Appellate Tribunal CEGAT, Kolkata set aside the confiscation order of precious/semi-precious stones from the appellant's premises, as the stones were ... Smuggling - Evidence - Burden of proof The Appellate Tribunal CEGAT, Kolkata set aside the order confiscating precious/semi-precious stones from the appellant's premises. The Tribunal found that the stones were not proven to be of foreign origin or smuggled, and the seizure list did not indicate their origin. The appeal was allowed, and the penalty imposed on the appellant was revoked.
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