https://www.taxtmi.com/caselaws?id=186870 The Customs Excise and Service Tax Appellate Tribunal (CESTAT) required the petitioner to prove legal importation of confiscated gold biscuits. Despite confirming the purchase chain, discrepancies in markings led to doubts about authenticity. The petitioner challenged this decision through a judicial review under Article 226, arguing the burden of proof shifted to the department upon presenting valid documents. The court emphasized the importance of marking descriptions in sale documents to establish legality. Ultimately, the court set aside the Tribunal's order, instructing a reevaluation considering the evidence and highlighting the necessity of detailed descriptions in sale documents for verifying imported goods' legality. en-us Mon, 22 Feb 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186870 The Customs Excise and Service Tax Appellate Tribunal (CESTAT) required the petitioner to prove legal importation of confiscated gold biscuits. Despite confirming the purchase chain, discrepancies in markings led to doubts about authenticity. The petitioner challenged this decision through a judicial review under Article 226, arguing the burden of proof shifted to the department upon presenting valid documents. The court emphasized the importance of marking descriptions in sale documents to establish legality. Ultimately, the court set aside the Tribunal's order, instructing a reevaluation considering the evidence and highlighting the necessity of detailed descriptions in sale documents for verifying imported goods' legality. Case-Laws Customs Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186870