https://www.taxtmi.com/caselaws?id=122063 The appeals were allowed as the Commissioner of Customs' decision to confiscate watches and impose penalties on the appellants was overturned. The Commissioner found no connection between the appellants and the seized watches, and discrepancies in serial numbers were explained satisfactorily. The burden of proof was met by the importer with supporting documents, leading to the conclusion of legal importation. The erroneous application of Section 111(d) of the Customs Act, pertaining to prohibited goods, resulted in the release of confiscated watches and cancellation of penalties. en-us Tue, 08 Aug 2006 00:00:00 +0530 Wed, 08 Aug 2012 13:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122063 The appeals were allowed as the Commissioner of Customs' decision to confiscate watches and impose penalties on the appellants was overturned. The Commissioner found no connection between the appellants and the seized watches, and discrepancies in serial numbers were explained satisfactorily. The burden of proof was met by the importer with supporting documents, leading to the conclusion of legal importation. The erroneous application of Section 111(d) of the Customs Act, pertaining to prohibited goods, resulted in the release of confiscated watches and cancellation of penalties. Case-Laws Customs Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122063