https://www.taxtmi.com/caselaws?id=76632 The Tribunal allowed the Appeal, setting aside the confiscation of palm oil based on smuggling allegations. It held that the burden of proof rested on the Revenue to establish smuggling, especially as the goods were not prohibited and no testing was conducted. The Tribunal found merit in the Appellant's evidence of legitimate purchase, leading to the decision in favor of the Appellant and granting entitlement to consequential relief as per the law. en-us Fri, 11 Sep 2009 00:00:00 +0530 Sun, 11 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76632 The Tribunal allowed the Appeal, setting aside the confiscation of palm oil based on smuggling allegations. It held that the burden of proof rested on the Revenue to establish smuggling, especially as the goods were not prohibited and no testing was conducted. The Tribunal found merit in the Appellant's evidence of legitimate purchase, leading to the decision in favor of the Appellant and granting entitlement to consequential relief as per the law. Case-Laws Customs Fri, 11 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76632