https://www.taxtmi.com/caselaws?id=92765 The case involved the confiscation of old garments by Customs Officers during transportation. The appellant, a transport company manager, challenged the confiscation, asserting the right to challenge under relevant Customs Act provisions. Despite a preliminary objection on ownership, the appellant, as the custodian, was deemed eligible to contest. The Department failed to sufficiently prove smuggling, as foreign markings were insufficient evidence. The presence of fictitious consignors complicated matters. The judgment favored the appellant, emphasizing the Revenue's burden to conclusively prove smuggling, resulting in the appeal being allowed. en-us Tue, 12 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92765 The case involved the confiscation of old garments by Customs Officers during transportation. The appellant, a transport company manager, challenged the confiscation, asserting the right to challenge under relevant Customs Act provisions. Despite a preliminary objection on ownership, the appellant, as the custodian, was deemed eligible to contest. The Department failed to sufficiently prove smuggling, as foreign markings were insufficient evidence. The presence of fictitious consignors complicated matters. The judgment favored the appellant, emphasizing the Revenue's burden to conclusively prove smuggling, resulting in the appeal being allowed. Case-Laws Central Excise Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92765