https://www.taxtmi.com/caselaws?id=116044 The Tribunal set aside the Commissioner's decision to confiscate copper scrap, ruling in favor of the appellant. The burden of proof was on the Revenue to establish the goods as smuggled, which they failed to do. The Commissioner's presumptions lacked concrete evidence, leading to the appeal's success. The decision emphasized the Revenue's obligation to prove smuggling in such cases, ultimately granting consequential relief to the appellant. en-us Tue, 21 Jun 2005 00:00:00 +0530 Wed, 06 Jun 2012 17:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116044 The Tribunal set aside the Commissioner's decision to confiscate copper scrap, ruling in favor of the appellant. The burden of proof was on the Revenue to establish the goods as smuggled, which they failed to do. The Commissioner's presumptions lacked concrete evidence, leading to the appeal's success. The decision emphasized the Revenue's obligation to prove smuggling in such cases, ultimately granting consequential relief to the appellant. Case-Laws Customs Tue, 21 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116044