https://www.taxtmi.com/caselaws?id=167366 The Appellate Tribunal CEGAT CALCUTTA ruled in favor of the appellant in a case involving the confiscation of foreign-origin video cassettes. The tribunal found that the revenue failed to prove smuggling, leading to the release of the cassettes and cancellation of the imposed penalty of Rs. 500 under the Customs Act, 1962. The appellant successfully demonstrated legal acquisition of the cassettes, shifting the burden of proof back to the revenue. The tribunal ordered the revenue to refund the penalty within three months. en-us Fri, 22 Mar 1985 00:00:00 +0530 Wed, 17 Dec 2014 15:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167366 The Appellate Tribunal CEGAT CALCUTTA ruled in favor of the appellant in a case involving the confiscation of foreign-origin video cassettes. The tribunal found that the revenue failed to prove smuggling, leading to the release of the cassettes and cancellation of the imposed penalty of Rs. 500 under the Customs Act, 1962. The appellant successfully demonstrated legal acquisition of the cassettes, shifting the burden of proof back to the revenue. The tribunal ordered the revenue to refund the penalty within three months. Case-Laws Customs Fri, 22 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167366