https://www.taxtmi.com/caselaws?id=81734 The Tribunal upheld the confiscation of notified goods of foreign origin but reduced the penalty imposed on the respondent to Rs. 5,000 for non-notified goods. The respondent failed to sufficiently prove the licit acquisition and possession of the goods, with discrepancies in bills and expert opinions. The burden of proof was on the respondent, emphasizing the need for accurate verification of documents and expert evidence in customs cases. The appeal was dismissed, underscoring the strict application of import regulations and the importance of meeting evidentiary standards in such matters. en-us Thu, 31 Oct 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81734 The Tribunal upheld the confiscation of notified goods of foreign origin but reduced the penalty imposed on the respondent to Rs. 5,000 for non-notified goods. The respondent failed to sufficiently prove the licit acquisition and possession of the goods, with discrepancies in bills and expert opinions. The burden of proof was on the respondent, emphasizing the need for accurate verification of documents and expert evidence in customs cases. The appeal was dismissed, underscoring the strict application of import regulations and the importance of meeting evidentiary standards in such matters. Case-Laws Customs Thu, 31 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81734