https://www.taxtmi.com/caselaws?id=101023 The case involved the confiscation of 62,000 pieces of ball bearings of foreign origin by the Commissioner of Customs, Kolkata, from a Maruti Van. Personal penalties were imposed on individuals involved. The appellate tribunal set aside the confiscation of 39,800 ball bearings and the imposed penalty, citing lack of direct evidence for smuggling and the burden of proof on the Revenue. Precedents were referenced, emphasizing the need for evidence and adherence to customs laws. All appeals were allowed, granting relief to the appellants. en-us Wed, 09 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 13:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101023 The case involved the confiscation of 62,000 pieces of ball bearings of foreign origin by the Commissioner of Customs, Kolkata, from a Maruti Van. Personal penalties were imposed on individuals involved. The appellate tribunal set aside the confiscation of 39,800 ball bearings and the imposed penalty, citing lack of direct evidence for smuggling and the burden of proof on the Revenue. Precedents were referenced, emphasizing the need for evidence and adherence to customs laws. All appeals were allowed, granting relief to the appellants. Case-Laws Customs Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101023