https://www.taxtmi.com/caselaws?id=72578 The Tribunal allowed the appeal by Shri Kanayialal against the Collector of Customs (Appeals), Madras, overturning the confiscation of foreign goods seized from the appellant's shop. Despite suspicions raised by erased origin markings, the lack of concrete evidence and conflicting expert opinions led to the benefit of doubt being in favor of the appellant. The decision emphasized the appellant's consistent claim of the goods being of Indian origin and the failure of the Department to conclusively establish their foreign origin. The appeal was allowed with consequential relief, highlighting the principle of the benefit of doubt. en-us Thu, 25 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72578 The Tribunal allowed the appeal by Shri Kanayialal against the Collector of Customs (Appeals), Madras, overturning the confiscation of foreign goods seized from the appellant's shop. Despite suspicions raised by erased origin markings, the lack of concrete evidence and conflicting expert opinions led to the benefit of doubt being in favor of the appellant. The decision emphasized the appellant's consistent claim of the goods being of Indian origin and the failure of the Department to conclusively establish their foreign origin. The appeal was allowed with consequential relief, highlighting the principle of the benefit of doubt. Case-Laws Income Tax Thu, 25 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72578