https://www.taxtmi.com/caselaws?id=78854 The Appellate Tribunal CESTAT, New Delhi rejected the Department's appeal against the order of the Commissioner (Appeals) regarding the seizure of goods suspected to be of foreign origin. The Tribunal emphasized that the Department failed to prove the goods were smuggled into India, shifting the burden of proof onto the Department. As the seized goods were not properly notified under the Customs Act, and the claimant provided a plausible explanation for ownership, the original order of absolute confiscation and penalty were set aside, highlighting the necessity of meeting the burden of proof in such cases. en-us Thu, 04 Feb 2010 00:00:00 +0530 Thu, 10 Nov 2016 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78854 The Appellate Tribunal CESTAT, New Delhi rejected the Department's appeal against the order of the Commissioner (Appeals) regarding the seizure of goods suspected to be of foreign origin. The Tribunal emphasized that the Department failed to prove the goods were smuggled into India, shifting the burden of proof onto the Department. As the seized goods were not properly notified under the Customs Act, and the claimant provided a plausible explanation for ownership, the original order of absolute confiscation and penalty were set aside, highlighting the necessity of meeting the burden of proof in such cases. Case-Laws Customs Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78854