https://www.taxtmi.com/caselaws?id=240223 The Tribunal allowed the appeal in a case involving the confiscation of trailers under Section 115(2) of the Customs Act, 1962. The appellant, along with their agent and driver, were found not to have knowledge of the mis-declared goods being transported. The burden of proof was placed on the department to establish its case to the extent of preponderance of probability, leading to the consequential relief granted to the appellant. The judgment highlighted the importance of the department meeting this standard of proof rather than requiring the appellant to prove innocence beyond doubt. en-us Mon, 15 Jul 2013 00:00:00 +0530 Fri, 25 Apr 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240223 The Tribunal allowed the appeal in a case involving the confiscation of trailers under Section 115(2) of the Customs Act, 1962. The appellant, along with their agent and driver, were found not to have knowledge of the mis-declared goods being transported. The burden of proof was placed on the department to establish its case to the extent of preponderance of probability, leading to the consequential relief granted to the appellant. The judgment highlighted the importance of the department meeting this standard of proof rather than requiring the appellant to prove innocence beyond doubt. Case-Laws Customs Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240223