https://www.taxtmi.com/caselaws?id=105406 The Tribunal overturned the Commissioner's decision to confiscate seized crockeries and glassware of foreign origin, citing clearance under Baggage Rules and payment of customs duty based on produced baggage receipts. However, discrepancies in the receipts and failure to establish valid acquisition led to the reversal of the confiscation order and imposition of fines on the respondent. The Tribunal emphasized the importance of meeting the burden of proof in cases involving seized goods of foreign origin, setting aside the confiscation order and allowing redemption upon payment of a fine while imposing a penalty on the respondent. The appeal favored the Revenue. en-us Mon, 29 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 16:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105406 The Tribunal overturned the Commissioner's decision to confiscate seized crockeries and glassware of foreign origin, citing clearance under Baggage Rules and payment of customs duty based on produced baggage receipts. However, discrepancies in the receipts and failure to establish valid acquisition led to the reversal of the confiscation order and imposition of fines on the respondent. The Tribunal emphasized the importance of meeting the burden of proof in cases involving seized goods of foreign origin, setting aside the confiscation order and allowing redemption upon payment of a fine while imposing a penalty on the respondent. The appeal favored the Revenue. Case-Laws Customs Mon, 29 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105406