https://www.taxtmi.com/caselaws?id=111643 The Appellate Tribunal CESTAT, Kolkata allowed the appeal, directing the Revenue to release the confiscated zinc Ingots/slabs and Apricot Facial Scrub. The Tribunal found no evidence of smuggling and accepted the appellant's ownership claim supported by the railway receipt. Emphasizing the lack of justification for confiscation of non-notified goods, the decision highlighted the burden of proof on the Revenue and dismissed minor discrepancies in weight as insufficient to disqualify ownership claims. The judgment underscored the necessity of verifying ownership before confiscation in cases involving non-notified items under the Customs Act. en-us Fri, 12 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 14:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111643 The Appellate Tribunal CESTAT, Kolkata allowed the appeal, directing the Revenue to release the confiscated zinc Ingots/slabs and Apricot Facial Scrub. The Tribunal found no evidence of smuggling and accepted the appellant's ownership claim supported by the railway receipt. Emphasizing the lack of justification for confiscation of non-notified goods, the decision highlighted the burden of proof on the Revenue and dismissed minor discrepancies in weight as insufficient to disqualify ownership claims. The judgment underscored the necessity of verifying ownership before confiscation in cases involving non-notified items under the Customs Act. Case-Laws Customs Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111643