https://www.taxtmi.com/caselaws?id=334736 The appellate tribunal ruled in favor of the appellant, finding that they were not liable for duty on the seized stainless steel coils. The burden of proof regarding smuggling or illicit import was not met by the Customs authorities, as the appellant provided evidence of local purchase. The confiscation of goods and penalties imposed were set aside due to the lack of evidence supporting the allegations against the appellant. en-us Tue, 18 Oct 2016 00:00:00 +0530 Sat, 03 Feb 2018 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334736 The appellate tribunal ruled in favor of the appellant, finding that they were not liable for duty on the seized stainless steel coils. The burden of proof regarding smuggling or illicit import was not met by the Customs authorities, as the appellant provided evidence of local purchase. The confiscation of goods and penalties imposed were set aside due to the lack of evidence supporting the allegations against the appellant. Case-Laws Customs Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334736