https://www.taxtmi.com/caselaws?id=122239 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that confiscated Chinese silk fabrics and make-up pencils under Section 111(a) of the Customs Act, 1962. The Tribunal held that in the absence of proof of import, goods are liable to confiscation. Due to the Revenue's failure to establish smuggling and lack of evidence, the burden of proof favored the appellants. Consequently, the Tribunal ruled in favor of the appellants, emphasizing that the benefit of doubt lies with them in cases involving non-notified goods. en-us Thu, 22 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 16:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122239 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that confiscated Chinese silk fabrics and make-up pencils under Section 111(a) of the Customs Act, 1962. The Tribunal held that in the absence of proof of import, goods are liable to confiscation. Due to the Revenue's failure to establish smuggling and lack of evidence, the burden of proof favored the appellants. Consequently, the Tribunal ruled in favor of the appellants, emphasizing that the benefit of doubt lies with them in cases involving non-notified goods. Case-Laws Customs Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122239