https://www.taxtmi.com/caselaws?id=167477 The Tribunal set aside the order of confiscation for the bales claimed by the appellants, emphasizing the importance of establishing evidence of smuggling before confiscating goods of foreign origin. The burden of proof in cases of suspected smuggling was highlighted, with the Tribunal rejecting the Collector's presumption without concrete evidence. The reliance on certificates for determining foreign origin without cross-examination was a key point of contention, and the lack of investigation into the appellants' claims of lawful acquisition was criticized. Ultimately, the appellants were entitled to the release of the goods they claimed to have lawfully acquired. en-us Mon, 30 Apr 1984 00:00:00 +0530 Mon, 22 Dec 2014 10:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167477 The Tribunal set aside the order of confiscation for the bales claimed by the appellants, emphasizing the importance of establishing evidence of smuggling before confiscating goods of foreign origin. The burden of proof in cases of suspected smuggling was highlighted, with the Tribunal rejecting the Collector's presumption without concrete evidence. The reliance on certificates for determining foreign origin without cross-examination was a key point of contention, and the lack of investigation into the appellants' claims of lawful acquisition was criticized. Ultimately, the appellants were entitled to the release of the goods they claimed to have lawfully acquired. Case-Laws Central Excise Mon, 30 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167477