https://www.taxtmi.com/caselaws?id=115153 The Tribunal set aside the order directing the confiscation of gold biscuits under the Customs Act, ruling in favor of the appellants. It was held that the Revenue failed to prove the smuggled nature of the goods, while the appellants presented evidence of legitimate purchase from a recognized export house. The documented purchase process, including bills and stock registers, supported the lawful acquisition of the biscuits. The Tribunal emphasized the necessity of meeting the burden of proof and the value of documentary evidence in such cases, ultimately granting relief to the appellants. en-us Mon, 22 Nov 2004 00:00:00 +0530 Thu, 24 May 2012 12:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115153 The Tribunal set aside the order directing the confiscation of gold biscuits under the Customs Act, ruling in favor of the appellants. It was held that the Revenue failed to prove the smuggled nature of the goods, while the appellants presented evidence of legitimate purchase from a recognized export house. The documented purchase process, including bills and stock registers, supported the lawful acquisition of the biscuits. The Tribunal emphasized the necessity of meeting the burden of proof and the value of documentary evidence in such cases, ultimately granting relief to the appellants. Case-Laws Customs Mon, 22 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115153