https://www.taxtmi.com/caselaws?id=109135 The Tribunal set aside the order confiscating Khair Wood and imposing a penalty on the appellant. It found that the Department failed to conclusively prove the foreign origin of the wood, highlighting the lack of expert opinion and thorough investigation. The appellant's early production of evidence and the Department's reliance on circumstantial evidence were scrutinized, leading to the benefit of the doubt being in favor of the appellant. Consequently, the confiscation of the wood and the penalty were revoked due to insufficient evidence supporting its Nepalese origin. en-us Fri, 01 Oct 1999 00:00:00 +0530 Fri, 06 Apr 2012 10:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109135 The Tribunal set aside the order confiscating Khair Wood and imposing a penalty on the appellant. It found that the Department failed to conclusively prove the foreign origin of the wood, highlighting the lack of expert opinion and thorough investigation. The appellant's early production of evidence and the Department's reliance on circumstantial evidence were scrutinized, leading to the benefit of the doubt being in favor of the appellant. Consequently, the confiscation of the wood and the penalty were revoked due to insufficient evidence supporting its Nepalese origin. Case-Laws Customs Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109135