https://www.taxtmi.com/caselaws?id=116600 The court allowed the appeal, setting aside the confiscation of watches worth Rs. 5,31,875 due to lack of proof of legal import. The appellant's claim that the watches were fake and locally procured was supported by discrepancies between the Panchnama and the watches produced, leading the court to conclude that the confiscated watches were not of foreign origin but locally produced fakes. The court emphasized that as notified goods, the burden of proving legal import rested on the appellant, which was not met. The judgment was delivered on 20-9-2005, highlighting the legal implications of the case. en-us Tue, 20 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 18:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116600 The court allowed the appeal, setting aside the confiscation of watches worth Rs. 5,31,875 due to lack of proof of legal import. The appellant's claim that the watches were fake and locally procured was supported by discrepancies between the Panchnama and the watches produced, leading the court to conclude that the confiscated watches were not of foreign origin but locally produced fakes. The court emphasized that as notified goods, the burden of proving legal import rested on the appellant, which was not met. The judgment was delivered on 20-9-2005, highlighting the legal implications of the case. Case-Laws Customs Tue, 20 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116600