https://www.taxtmi.com/caselaws?id=95897 The appellate tribunal ruled in favor of the appellants in a customs case involving the confiscation of Silk Fabric. The tribunal found that the Revenue failed to provide sufficient evidence of illegal importation, leading to the release of the confiscated fabric of Chinese and foreign origin. Additionally, penalties imposed under the Customs Act were set aside due to discrepancies in reasoning and lack of substantial evidence. The burden of proof was emphasized to lie with the Revenue for non-notified goods, ultimately resulting in the release of the majority of seized fabrics. The appellants were granted significant relief based on the lack of substantial evidence presented by the Revenue. en-us Thu, 18 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 17:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95897 The appellate tribunal ruled in favor of the appellants in a customs case involving the confiscation of Silk Fabric. The tribunal found that the Revenue failed to provide sufficient evidence of illegal importation, leading to the release of the confiscated fabric of Chinese and foreign origin. Additionally, penalties imposed under the Customs Act were set aside due to discrepancies in reasoning and lack of substantial evidence. The burden of proof was emphasized to lie with the Revenue for non-notified goods, ultimately resulting in the release of the majority of seized fabrics. The appellants were granted significant relief based on the lack of substantial evidence presented by the Revenue. Case-Laws Customs Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95897