https://www.taxtmi.com/caselaws?id=116013 The Appellate Tribunal CESTAT, KOLKATA, ruled in favor of the appellant in a case concerning the presumption of goods being smuggled based on price difference. The Tribunal emphasized the necessity of concrete evidence and rejected confiscation based on mere assumptions. It was held that the Revenue failed to prove the illegal entry or foreign origin of the Copper scrap, ultimately leading to the appeal being allowed and the impugned order set aside. The judgment highlighted the importance of meeting the burden of proof in cases involving alleged smuggled goods. en-us Mon, 02 May 2005 00:00:00 +0530 Wed, 06 Jun 2012 15:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116013 The Appellate Tribunal CESTAT, KOLKATA, ruled in favor of the appellant in a case concerning the presumption of goods being smuggled based on price difference. The Tribunal emphasized the necessity of concrete evidence and rejected confiscation based on mere assumptions. It was held that the Revenue failed to prove the illegal entry or foreign origin of the Copper scrap, ultimately leading to the appeal being allowed and the impugned order set aside. The judgment highlighted the importance of meeting the burden of proof in cases involving alleged smuggled goods. Case-Laws Customs Mon, 02 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116013