https://www.taxtmi.com/caselaws?id=101743 The Tribunal set aside the order for confiscation of ball bearings and personal penalties imposed on partners of M/s. Associated Bearing Corporation. Ruling in favor of the appellants, the Tribunal held that the burden of proof lay with the Customs department to demonstrate that the goods were smuggled, as ball bearings were not listed under Section 123 of the Customs Act. The appellants provided invoices to prove legitimate purchase, and the Tribunal concluded that foreign origin alone did not establish smuggling, citing legal precedents and lack of evidence to support the confiscation and penalties. en-us Thu, 07 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 18:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101743 The Tribunal set aside the order for confiscation of ball bearings and personal penalties imposed on partners of M/s. Associated Bearing Corporation. Ruling in favor of the appellants, the Tribunal held that the burden of proof lay with the Customs department to demonstrate that the goods were smuggled, as ball bearings were not listed under Section 123 of the Customs Act. The appellants provided invoices to prove legitimate purchase, and the Tribunal concluded that foreign origin alone did not establish smuggling, citing legal precedents and lack of evidence to support the confiscation and penalties. Case-Laws Customs Thu, 07 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101743