https://www.taxtmi.com/caselaws?id=78041 The tribunal set aside the penalty imposed on the appellant for the confiscation of tarpaulins claimed to be of foreign origin. The department failed to prove the foreign origin of the goods, as test results indicated materials commonly used in India for tarpaulin manufacturing. The tribunal emphasized the importance of concrete evidence in customs cases and clarified the distinction between penalty and fine rights, stating that the purchaser had the right to challenge the fine. The appellant's appeal was allowed, highlighting the necessity of proving foreign origin in customs cases and the burden of proof on the department. en-us Thu, 15 Apr 2010 00:00:00 +0530 Wed, 27 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78041 The tribunal set aside the penalty imposed on the appellant for the confiscation of tarpaulins claimed to be of foreign origin. The department failed to prove the foreign origin of the goods, as test results indicated materials commonly used in India for tarpaulin manufacturing. The tribunal emphasized the importance of concrete evidence in customs cases and clarified the distinction between penalty and fine rights, stating that the purchaser had the right to challenge the fine. The appellant's appeal was allowed, highlighting the necessity of proving foreign origin in customs cases and the burden of proof on the department. Case-Laws Customs Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78041