https://www.taxtmi.com/caselaws?id=90424 The Tribunal set aside the order of the Commissioner of Customs (Appeals), Allahabad, regarding the confiscation of ball bearings and the truck used for transportation, as well as the imposition of penalties. The Tribunal held that the Revenue failed to prove the unlawful import of the ball bearings into India, emphasizing the necessity of concrete evidence over mere suspicion. The appellant's challenge was successful, highlighting the importance of meeting the burden of proof in cases of confiscation under the Customs Act, 1962. en-us Tue, 28 Oct 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90424 The Tribunal set aside the order of the Commissioner of Customs (Appeals), Allahabad, regarding the confiscation of ball bearings and the truck used for transportation, as well as the imposition of penalties. The Tribunal held that the Revenue failed to prove the unlawful import of the ball bearings into India, emphasizing the necessity of concrete evidence over mere suspicion. The appellant's challenge was successful, highlighting the importance of meeting the burden of proof in cases of confiscation under the Customs Act, 1962. Case-Laws Customs Tue, 28 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90424