https://www.taxtmi.com/caselaws?id=126305 The court set aside the impugned order and allowed both appeals. The Revenue failed to prove that the confiscated scrap was of foreign origin and smuggled into India, as required by law. The court emphasized the lack of evidence regarding the lawful possession of the goods and the reliance on retracted statements. The burden of proof was on the Revenue to establish the foreign origin of the scrap before claiming it was smuggled without duty payment, which they did not meet in this case. en-us Fri, 03 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 14:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126305 The court set aside the impugned order and allowed both appeals. The Revenue failed to prove that the confiscated scrap was of foreign origin and smuggled into India, as required by law. The court emphasized the lack of evidence regarding the lawful possession of the goods and the reliance on retracted statements. The burden of proof was on the Revenue to establish the foreign origin of the scrap before claiming it was smuggled without duty payment, which they did not meet in this case. Case-Laws Customs Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126305