https://www.taxtmi.com/caselaws?id=118741 The appeals were allowed as the Commissioner's decision to uphold the confiscation of seized mobile phones and penalties was set aside. One appellant's appeal, initially deemed time-barred, was considered within time upon receiving the order copy. The confiscation of goods of foreign origin was overturned as the Revenue failed to prove the goods were smuggled, especially since they were freely available in the market. The burden to establish the smuggled nature of non-notified goods rested with the Revenue, leading to the appellants' success in their appeals with consequential relief. en-us Tue, 12 Jul 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118741 The appeals were allowed as the Commissioner's decision to uphold the confiscation of seized mobile phones and penalties was set aside. One appellant's appeal, initially deemed time-barred, was considered within time upon receiving the order copy. The confiscation of goods of foreign origin was overturned as the Revenue failed to prove the goods were smuggled, especially since they were freely available in the market. The burden to establish the smuggled nature of non-notified goods rested with the Revenue, leading to the appellants' success in their appeals with consequential relief. Case-Laws Customs Tue, 12 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118741