https://www.taxtmi.com/caselaws?id=120563 The Tribunal upheld the seizure and confiscation of 1800 Kgs of rice by Customs Authorities, deeming the goods unclaimed initially despite the appellants' claim supported by Cash Receipts. The Tribunal found the subsequent claim lacking sufficient proof, shifting the burden of proof to the claimants. As the appellants failed to provide concrete evidence, the seizure and confiscation were deemed lawful, resulting in the dismissal of both appeals. en-us Fri, 15 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 12:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120563 The Tribunal upheld the seizure and confiscation of 1800 Kgs of rice by Customs Authorities, deeming the goods unclaimed initially despite the appellants' claim supported by Cash Receipts. The Tribunal found the subsequent claim lacking sufficient proof, shifting the burden of proof to the claimants. As the appellants failed to provide concrete evidence, the seizure and confiscation were deemed lawful, resulting in the dismissal of both appeals. Case-Laws Customs Fri, 15 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120563