https://www.taxtmi.com/caselaws?id=155645 The judge set aside the confiscation and penalty imposed on the appellant in a case involving seized foreign origin goods under the Customs Act, 1962. The appellant failed to produce valid purchase documents initially, but later submitted bills from a shop that was no longer in existence. The judge criticized the authorities for not investigating the supplier properly and highlighted discrepancies in the goods' value, suggesting they might not be genuinely of foreign origin. Due to the lack of evidence proving the goods' actual foreign origin, the appellant was granted relief, emphasizing the importance of establishing foreign character before confiscation. en-us Fri, 18 Jun 2010 00:00:00 +0530 Fri, 06 Sep 2013 12:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155645 The judge set aside the confiscation and penalty imposed on the appellant in a case involving seized foreign origin goods under the Customs Act, 1962. The appellant failed to produce valid purchase documents initially, but later submitted bills from a shop that was no longer in existence. The judge criticized the authorities for not investigating the supplier properly and highlighted discrepancies in the goods' value, suggesting they might not be genuinely of foreign origin. Due to the lack of evidence proving the goods' actual foreign origin, the appellant was granted relief, emphasizing the importance of establishing foreign character before confiscation. Case-Laws Customs Fri, 18 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155645