https://www.taxtmi.com/caselaws?id=90901 The appeals involved the confiscation of gold biscuits with foreign markings, with the appellant claiming ownership based on genuine receipts. The Customs Department failed to provide substantial evidence of smuggling, shifting the burden of proof to them. The judge emphasized the importance of credible evidence and burden of proof, setting aside the Orders-in-Appeal and granting relief to the appellants. The decision highlighted the necessity of meeting the burden of proof in customs cases and the significance of credible explanations supported by valid documentation. en-us Tue, 16 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 13:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90901 The appeals involved the confiscation of gold biscuits with foreign markings, with the appellant claiming ownership based on genuine receipts. The Customs Department failed to provide substantial evidence of smuggling, shifting the burden of proof to them. The judge emphasized the importance of credible evidence and burden of proof, setting aside the Orders-in-Appeal and granting relief to the appellants. The decision highlighted the necessity of meeting the burden of proof in customs cases and the significance of credible explanations supported by valid documentation. Case-Laws Customs Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90901