https://www.taxtmi.com/caselaws?id=108420 The Appellate Tribunal CEGAT, Kolkata allowed the appeal, setting aside the confiscation order of raw silk yarns. The tribunal found that the authorities failed to prove the goods were of foreign origin and smuggled, as required by the Revenue. Since the yarn was a non-notified item, the tribunal held that the onus to prove smuggling lay with the Revenue, which was not satisfactorily discharged. en-us Tue, 05 Feb 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108420 The Appellate Tribunal CEGAT, Kolkata allowed the appeal, setting aside the confiscation order of raw silk yarns. The tribunal found that the authorities failed to prove the goods were of foreign origin and smuggled, as required by the Revenue. Since the yarn was a non-notified item, the tribunal held that the onus to prove smuggling lay with the Revenue, which was not satisfactorily discharged. Case-Laws Customs Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108420