https://www.taxtmi.com/caselaws?id=219214 The appellate tribunal set aside the impugned order and granted relief to the appellants in a case involving the illegal import of Chinese velvet bedsheets. The tribunal emphasized the onus of proof on the Revenue to establish smuggling of non-notified goods under the Customs Act. Due to the lack of tangible evidence supporting the allegations of illegal import, especially concerning non-notified goods like velvet bedsheets, the tribunal overturned the decision, highlighting the stringent burden of proof on Revenue in such cases. Ultimately, the appeal was allowed in favor of the appellants. en-us Fri, 16 Mar 2012 00:00:00 +0530 Tue, 16 Oct 2012 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219214 The appellate tribunal set aside the impugned order and granted relief to the appellants in a case involving the illegal import of Chinese velvet bedsheets. The tribunal emphasized the onus of proof on the Revenue to establish smuggling of non-notified goods under the Customs Act. Due to the lack of tangible evidence supporting the allegations of illegal import, especially concerning non-notified goods like velvet bedsheets, the tribunal overturned the decision, highlighting the stringent burden of proof on Revenue in such cases. Ultimately, the appeal was allowed in favor of the appellants. Case-Laws Customs Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219214