https://www.taxtmi.com/caselaws?id=82215 The Appellate Tribunal CEGAT, CALCUTTA allowed two appeals challenging the confiscation of Stereo Radio Cassette Recorders by the Customs Department. The Tribunal accepted the appellants' evidence showing the goods were Indian assembled, refuting the Respondent's claim of foreign origin. Emphasizing the significance of documentary proof, the Tribunal ordered the release of the goods and overturned the penalties. The decision underscored the need for thorough examination of evidence in customs cases and granted the benefit of doubt to the appellants, highlighting the importance of due diligence in evaluating conflicting claims. en-us Tue, 25 Sep 1990 00:00:00 +0530 Sat, 02 Jul 2011 17:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82215 The Appellate Tribunal CEGAT, CALCUTTA allowed two appeals challenging the confiscation of Stereo Radio Cassette Recorders by the Customs Department. The Tribunal accepted the appellants' evidence showing the goods were Indian assembled, refuting the Respondent's claim of foreign origin. Emphasizing the significance of documentary proof, the Tribunal ordered the release of the goods and overturned the penalties. The decision underscored the need for thorough examination of evidence in customs cases and granted the benefit of doubt to the appellants, highlighting the importance of due diligence in evaluating conflicting claims. Case-Laws Customs Tue, 25 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82215