https://www.taxtmi.com/caselaws?id=115813 The tribunal allowed the appeals, setting aside the confiscation, duty demand, and penalties imposed by the Commissioner of Customs, Bangalore. The tribunal emphasized that the burden of proof lies with the Revenue to establish the smuggled nature of non-notified goods and that mere foreign markings do not suffice to prove smuggling. en-us Tue, 07 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 13:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115813 The tribunal allowed the appeals, setting aside the confiscation, duty demand, and penalties imposed by the Commissioner of Customs, Bangalore. The tribunal emphasized that the burden of proof lies with the Revenue to establish the smuggled nature of non-notified goods and that mere foreign markings do not suffice to prove smuggling. Case-Laws Customs Tue, 07 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115813