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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Appellate Tribunal upholds confiscation of goods over fake Bills shifting burden of proof</h1> The Appellate Tribunal CESTAT, New Delhi ruled in favor of restoring the confiscation of goods due to fake Bills presented by the respondents for ... Confiscation (Customs) The Appellate Tribunal CESTAT, New Delhi ruled that the confiscation of goods was restored as the Bills produced by the respondents for non-notified goods were found to be fake. The onus of proving legal importation fell on the respondents, and since the Bills were fake, the confiscation was upheld. The appeal was allowed.