https://www.taxtmi.com/caselaws?id=110106 The court ruled in favor of the appellant, setting aside the confiscation orders for silk yarn of foreign origin and Indian yarn. The lack of evidence linking the goods to illegal importation and the department's failure to establish reasonable belief of smuggling led to the decision. The burden of proof was on the department, and without substantial evidence, the allegations of smuggling and confiscation were deemed unsubstantiated. The appellant was penalized, but the Indian goods were allowed redemption upon payment of a fine. en-us Mon, 24 Nov 2003 00:00:00 +0530 Fri, 13 Apr 2012 17:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110106 The court ruled in favor of the appellant, setting aside the confiscation orders for silk yarn of foreign origin and Indian yarn. The lack of evidence linking the goods to illegal importation and the department's failure to establish reasonable belief of smuggling led to the decision. The burden of proof was on the department, and without substantial evidence, the allegations of smuggling and confiscation were deemed unsubstantiated. The appellant was penalized, but the Indian goods were allowed redemption upon payment of a fine. Case-Laws Central Excise Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110106