https://www.taxtmi.com/caselaws?id=166032 The Tribunal set aside the order of confiscation and penalty imposed on imported old and used woollen garments, allowing their release to the appellant for mutilation under supervision. The burden of proof to establish violation of Customs law rested on the department, which failed to rebut the appellant's evidence of lawful import. Citing previous cases and following legal precedent, the Tribunal accepted the appellant's arguments, emphasizing the lack of evidence of sale in violation of Customs law and the legitimate import of goods for manufacturing purposes. en-us Mon, 07 Feb 1983 00:00:00 +0530 Sat, 23 Aug 2014 11:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166032 The Tribunal set aside the order of confiscation and penalty imposed on imported old and used woollen garments, allowing their release to the appellant for mutilation under supervision. The burden of proof to establish violation of Customs law rested on the department, which failed to rebut the appellant's evidence of lawful import. Citing previous cases and following legal precedent, the Tribunal accepted the appellant's arguments, emphasizing the lack of evidence of sale in violation of Customs law and the legitimate import of goods for manufacturing purposes. Case-Laws Customs Mon, 07 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166032