https://www.taxtmi.com/caselaws?id=182488 The case involved the confiscation of Chinese toys under the Customs Act. The Commissioner (Appeals) set aside the confiscation, stating the toys were non-notified goods and freely available. The burden of proof for non-notified goods lies with the Revenue. The Tribunal emphasized the Revenue's failure to prove smuggling. The Tribunal noted the liberal import policy for Chinese toys and the lack of evidence indicating smuggling. The majority order rejected the Revenue's appeal, affirming the burden of proof on the Revenue and the lack of evidence of smuggling. en-us Fri, 09 Nov 2007 00:00:00 +0530 Thu, 12 May 2016 10:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182488 The case involved the confiscation of Chinese toys under the Customs Act. The Commissioner (Appeals) set aside the confiscation, stating the toys were non-notified goods and freely available. The burden of proof for non-notified goods lies with the Revenue. The Tribunal emphasized the Revenue's failure to prove smuggling. The Tribunal noted the liberal import policy for Chinese toys and the lack of evidence indicating smuggling. The majority order rejected the Revenue's appeal, affirming the burden of proof on the Revenue and the lack of evidence of smuggling. Case-Laws Customs Fri, 09 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182488