https://www.taxtmi.com/caselaws?id=83713 The case involved the confiscation of Polyester Texturised Yarn and imposition of a penalty under the Customs Act, 1962. The appellant was found to have knowledge or reasonable belief of illicit import, but a difference of opinion arose among Tribunal members regarding the burden of proof. Ultimately, the Third Member concluded that the Department had not proven the goods were smuggled, granting the appellant the benefit of doubt. The penalty was reduced to Rs. 25,000/-, and the appeal in respect of the penalty was accepted. en-us Mon, 18 Apr 1994 00:00:00 +0530 Sat, 16 Jul 2011 11:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83713 The case involved the confiscation of Polyester Texturised Yarn and imposition of a penalty under the Customs Act, 1962. The appellant was found to have knowledge or reasonable belief of illicit import, but a difference of opinion arose among Tribunal members regarding the burden of proof. Ultimately, the Third Member concluded that the Department had not proven the goods were smuggled, granting the appellant the benefit of doubt. The penalty was reduced to Rs. 25,000/-, and the appeal in respect of the penalty was accepted. Case-Laws Customs Mon, 18 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83713