https://www.taxtmi.com/caselaws?id=95415 The Appellate Tribunal CEGAT, Kolkata set aside the confiscation of brass scrap and penalties imposed on the appellants for possessing goods believed to be of foreign origin and smuggled. The judgment emphasized that the burden of proof lies with the Customs Department to establish illegal importation, highlighting that mere foreign markings do not conclusively prove smuggling. Insufficient evidence proving the smuggled character of goods based solely on foreign markings led to the seizure being deemed unlawful. The decision underscored the necessity for concrete evidence of illegal importation to justify confiscation, ultimately granting relief to the appellants based on established legal principles. en-us Thu, 18 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95415 The Appellate Tribunal CEGAT, Kolkata set aside the confiscation of brass scrap and penalties imposed on the appellants for possessing goods believed to be of foreign origin and smuggled. The judgment emphasized that the burden of proof lies with the Customs Department to establish illegal importation, highlighting that mere foreign markings do not conclusively prove smuggling. Insufficient evidence proving the smuggled character of goods based solely on foreign markings led to the seizure being deemed unlawful. The decision underscored the necessity for concrete evidence of illegal importation to justify confiscation, ultimately granting relief to the appellants based on established legal principles. Case-Laws Customs Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95415