https://www.taxtmi.com/caselaws?id=117188 The Tribunal upheld the Commissioner's order, finding that the Revenue failed to prove the foreign origin of the seized goods. The Tribunal emphasized the importance of expert opinion in determining the country of origin and concluded that the appellant had not discharged their burden to prove the goods were not of foreign origin. The appeal was rejected, affirming the legality of the Commissioner's decision due to the inadequacy of the investigation and lack of evidence supporting the Revenue's claims. en-us Thu, 29 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 18:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117188 The Tribunal upheld the Commissioner's order, finding that the Revenue failed to prove the foreign origin of the seized goods. The Tribunal emphasized the importance of expert opinion in determining the country of origin and concluded that the appellant had not discharged their burden to prove the goods were not of foreign origin. The appeal was rejected, affirming the legality of the Commissioner's decision due to the inadequacy of the investigation and lack of evidence supporting the Revenue's claims. Case-Laws Customs Thu, 29 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117188