https://www.taxtmi.com/caselaws?id=93702 The department failed to establish a prima facie case of illegal importation of diesel engines, so confiscation and penalties could not be sustained. The Tribunal applied the ordinary rule that the burden remained on the department, as the special burden-shifting provisions were not shown to apply. The evidence was insufficient to displace the claim of lawful acquisition, especially where payments were made through banking channels and there was no adequate proof that the sellers were non-existent or that the engines had been imported in violation of law. It also noted that such goods, once marketed after payment of redemption fine, could not be treated as smuggled merely because of documentary irregularities or wrong accountal. en-us Tue, 23 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93702 The department failed to establish a prima facie case of illegal importation of diesel engines, so confiscation and penalties could not be sustained. The Tribunal applied the ordinary rule that the burden remained on the department, as the special burden-shifting provisions were not shown to apply. The evidence was insufficient to displace the claim of lawful acquisition, especially where payments were made through banking channels and there was no adequate proof that the sellers were non-existent or that the engines had been imported in violation of law. It also noted that such goods, once marketed after payment of redemption fine, could not be treated as smuggled merely because of documentary irregularities or wrong accountal. Case-Laws Customs Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93702