https://www.taxtmi.com/caselaws?id=155646 The Tribunal allowed the Appeal against the confiscation of re-chargeable Table Lamps and re-chargeable Search Lights, emphasizing the Revenue's failure to prove smuggling despite indications of Japanese origin. The Appellant's lawful purchase evidence and absence of smuggling proof led to the impugned order being set aside, stressing the need for concrete evidence in customs cases where goods are not restricted. The decision highlights the burden of proof on the Revenue in confiscation matters and ensures fair treatment and due process in customs enforcement. en-us Fri, 13 Aug 2010 00:00:00 +0530 Fri, 06 Sep 2013 12:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155646 The Tribunal allowed the Appeal against the confiscation of re-chargeable Table Lamps and re-chargeable Search Lights, emphasizing the Revenue's failure to prove smuggling despite indications of Japanese origin. The Appellant's lawful purchase evidence and absence of smuggling proof led to the impugned order being set aside, stressing the need for concrete evidence in customs cases where goods are not restricted. The decision highlights the burden of proof on the Revenue in confiscation matters and ensures fair treatment and due process in customs enforcement. Case-Laws Customs Fri, 13 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155646