https://www.taxtmi.com/caselaws?id=246174 The Tribunal upheld the order of the Commissioner (Appeals) in a case where the Revenue's appeal against dropping proceedings initiated via a show-cause notice was dismissed. The Tribunal found that since the seized goods were not notified goods, the burden of proof to establish smuggling rested with the Revenue. As the Revenue failed to provide sufficient evidence that the goods were smuggled and not duty-paid, the appeal was deemed unwarranted, and the impugned order was upheld. en-us Mon, 13 Jan 2014 00:00:00 +0530 Mon, 17 Nov 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246174 The Tribunal upheld the order of the Commissioner (Appeals) in a case where the Revenue's appeal against dropping proceedings initiated via a show-cause notice was dismissed. The Tribunal found that since the seized goods were not notified goods, the burden of proof to establish smuggling rested with the Revenue. As the Revenue failed to provide sufficient evidence that the goods were smuggled and not duty-paid, the appeal was deemed unwarranted, and the impugned order was upheld. Case-Laws Customs Mon, 13 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246174