https://www.taxtmi.com/caselaws?id=113247 The appeal challenged the Joint Commissioner's decision to confiscate 25 ball bearings seized from a bus, with the appellant arguing that the burden of proving smuggling was not met. The appellant asserted that the goods were freely importable and that the department failed to provide evidence of smuggling. The judgment clarified that the presence of other smuggled goods in the bus did not implicate the ball bearings and set aside the confiscation order due to insufficient evidence of smuggling. en-us Tue, 09 Dec 2003 00:00:00 +0530 Fri, 04 May 2012 15:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113247 The appeal challenged the Joint Commissioner's decision to confiscate 25 ball bearings seized from a bus, with the appellant arguing that the burden of proving smuggling was not met. The appellant asserted that the goods were freely importable and that the department failed to provide evidence of smuggling. The judgment clarified that the presence of other smuggled goods in the bus did not implicate the ball bearings and set aside the confiscation order due to insufficient evidence of smuggling. Case-Laws Customs Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113247