https://www.taxtmi.com/caselaws?id=122329 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision in an appeal challenging the order related to seized silk fabrics. The Tribunal emphasized the burden of proof on departmental authorities to establish goods are smuggled, rather than on appellants to disprove. Lack of substantial evidence from the Revenue led to the appeal's dismissal. en-us Thu, 17 May 2007 00:00:00 +0530 Sat, 11 Aug 2012 14:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122329 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision in an appeal challenging the order related to seized silk fabrics. The Tribunal emphasized the burden of proof on departmental authorities to establish goods are smuggled, rather than on appellants to disprove. Lack of substantial evidence from the Revenue led to the appeal's dismissal. Case-Laws Customs Thu, 17 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122329