https://www.taxtmi.com/caselaws?id=99102 The Tribunal set aside the confiscation order and penalties imposed by the Commissioner of Customs on uncut precious stones and VCRs, citing lack of concrete evidence proving foreign origin and smuggling. Expert analysis confirmed the stones were domestically sourced, contradicting Revenue's claim of Burmese origin. Emphasizing the burden of proof on Revenue and the necessity of expert opinion, the Tribunal granted the appeal, highlighting the importance of establishing foreign origin before deeming goods as smuggled. The absence of substantial evidence supporting smuggling allegations led to the decision to overturn the confiscation order and penalties. en-us Thu, 27 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99102 The Tribunal set aside the confiscation order and penalties imposed by the Commissioner of Customs on uncut precious stones and VCRs, citing lack of concrete evidence proving foreign origin and smuggling. Expert analysis confirmed the stones were domestically sourced, contradicting Revenue's claim of Burmese origin. Emphasizing the burden of proof on Revenue and the necessity of expert opinion, the Tribunal granted the appeal, highlighting the importance of establishing foreign origin before deeming goods as smuggled. The absence of substantial evidence supporting smuggling allegations led to the decision to overturn the confiscation order and penalties. Case-Laws Customs Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99102