https://www.taxtmi.com/caselaws?id=75499 The High Court allowed the appeal in part, affirming the jurisdiction of the Commissioner of Customs, Bangalore, and justifying the confiscation of goods. The Court emphasized the burden of proof on the person from whom goods are seized to demonstrate customs duty payment. The matter was remanded to the Adjudicating Authority in Bangalore for further proceedings to uphold the objectives of the Customs Act. en-us Wed, 30 Sep 2009 00:00:00 +0530 Tue, 20 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75499 The High Court allowed the appeal in part, affirming the jurisdiction of the Commissioner of Customs, Bangalore, and justifying the confiscation of goods. The Court emphasized the burden of proof on the person from whom goods are seized to demonstrate customs duty payment. The matter was remanded to the Adjudicating Authority in Bangalore for further proceedings to uphold the objectives of the Customs Act. Case-Laws Customs Wed, 30 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75499