https://www.taxtmi.com/caselaws?id=92952 The Tribunal ruled in favor of the appellant, a Ball Bearings dealer, in a case questioning the legality of goods purchased from the open market. The Department failed to provide sufficient evidence of smuggling or illegal importation, leading the Tribunal to set aside the Commissioner's confiscation order. The appellant successfully argued that the burden of proof lay with the Department, emphasizing the need for clear evidence rather than mere suspicion to justify confiscation. en-us Fri, 09 Apr 1999 00:00:00 +0530 Mon, 07 Nov 2011 13:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92952 The Tribunal ruled in favor of the appellant, a Ball Bearings dealer, in a case questioning the legality of goods purchased from the open market. The Department failed to provide sufficient evidence of smuggling or illegal importation, leading the Tribunal to set aside the Commissioner's confiscation order. The appellant successfully argued that the burden of proof lay with the Department, emphasizing the need for clear evidence rather than mere suspicion to justify confiscation. Case-Laws Customs Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92952