https://www.taxtmi.com/caselaws?id=114538 The Revenue's appeal against the release of goods of Indian origin was dismissed as no violation of the Central Excise Act or Rules was established. The Commissioner emphasized the presumption of goods being duty paid unless proven otherwise. On the other hand, the transporter's appeal against the confiscation of foreign-made goods was successful as the specific item was not listed in the relevant notification, leading to the release of the goods and the truck. The judgment underscored the importance of proving non-duty paid nature for confiscation and the necessity of specific grounds under relevant laws. en-us Tue, 12 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 15:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114538 The Revenue's appeal against the release of goods of Indian origin was dismissed as no violation of the Central Excise Act or Rules was established. The Commissioner emphasized the presumption of goods being duty paid unless proven otherwise. On the other hand, the transporter's appeal against the confiscation of foreign-made goods was successful as the specific item was not listed in the relevant notification, leading to the release of the goods and the truck. The judgment underscored the importance of proving non-duty paid nature for confiscation and the necessity of specific grounds under relevant laws. Case-Laws Central Excise Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114538