https://www.taxtmi.com/caselaws?id=98992 The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the order of confiscation and penalty. The Tribunal found that the appellant had provided reasonable proof of acquiring the goods legally. The burden of proving illicit importation rests on the department, and the penalty pre-deposit was waived with a stay of recovery pending appeal disposal. en-us Wed, 31 May 2000 00:00:00 +0530 Tue, 24 Jan 2012 17:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98992 The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, setting aside the order of confiscation and penalty. The Tribunal found that the appellant had provided reasonable proof of acquiring the goods legally. The burden of proving illicit importation rests on the department, and the penalty pre-deposit was waived with a stay of recovery pending appeal disposal. Case-Laws Customs Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98992