https://www.taxtmi.com/caselaws?id=128150 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the seizure of parcels containing copper and aluminium scrap. The Department failed to prove the goods were of foreign origin or smuggled, shifting the burden of proof onto them. With insufficient evidence presented, the Tribunal ruled in favor of the respondents, allowing the appeals and rejecting the Department's claims for confiscation and penalties. en-us Tue, 25 Aug 2009 00:00:00 +0530 Fri, 29 Mar 2013 15:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128150 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the seizure of parcels containing copper and aluminium scrap. The Department failed to prove the goods were of foreign origin or smuggled, shifting the burden of proof onto them. With insufficient evidence presented, the Tribunal ruled in favor of the respondents, allowing the appeals and rejecting the Department's claims for confiscation and penalties. Case-Laws Customs Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128150