https://www.taxtmi.com/caselaws?id=91691 Freely importable stainless steel circles were discussed in the context of alleged smuggling and confiscation, but the Department did not establish that the special burden-shifting rules under Section 123 or Chapter IV-A of the Customs Act applied. As a result, the burden remained on the Department to prove illicit importation, and the record contained no affirmative evidence of unauthorised import. The importers' documents, including bills of entry, packing list and contract, supported a plausible link to the imported consignment, while differing expert opinions on quality did not prove smuggled origin. On that basis, the charge was not established and interim relief was considered warranted. en-us Sat, 14 Nov 1998 00:00:00 +0530 Thu, 20 Oct 2011 12:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91691 Freely importable stainless steel circles were discussed in the context of alleged smuggling and confiscation, but the Department did not establish that the special burden-shifting rules under Section 123 or Chapter IV-A of the Customs Act applied. As a result, the burden remained on the Department to prove illicit importation, and the record contained no affirmative evidence of unauthorised import. The importers' documents, including bills of entry, packing list and contract, supported a plausible link to the imported consignment, while differing expert opinions on quality did not prove smuggled origin. On that basis, the charge was not established and interim relief was considered warranted. Case-Laws Customs Sat, 14 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91691