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        2000 (5) TMI 860 - AT - Customs

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        CEGAT Mumbai Tribunal: Appellant Prevails, Order Set Aside. Burden of Proof on Department. Penalty Waived. The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the order of confiscation and penalty. The Tribunal found that the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                CEGAT Mumbai Tribunal: Appellant Prevails, Order Set Aside. Burden of Proof on Department. Penalty Waived.

                                The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the order of confiscation and penalty. The Tribunal found that the appellant had provided reasonable proof of acquiring the goods legally. The burden of proving illicit importation rests on the department, and the penalty pre-deposit was waived with a stay of recovery pending appeal disposal.


                                The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the order of confiscation and penalty. The Tribunal found that the appellant had provided reasonable proof of acquiring the goods legally. The burden of proving illicit importation rests on the department, and the penalty pre-deposit was waived with a stay of recovery pending appeal disposal.
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