https://www.taxtmi.com/caselaws?id=336922 The tribunal upheld the absolute confiscation of wrist watches seized by customs authorities due to the appellant's failure to prove the legitimacy of the goods. The penalty imposed was reduced from Rs. 1,00,000 to Rs. 40,000 as the appellant claimed ownership of only 6 out of 19 packages seized. The decision emphasized the burden of proof on the person from whom goods are seized in customs cases and the consequences of failing to establish the legality of the seized items. en-us Fri, 15 Jul 2016 00:00:00 +0530 Sun, 01 Jan 2017 12:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336922 The tribunal upheld the absolute confiscation of wrist watches seized by customs authorities due to the appellant's failure to prove the legitimacy of the goods. The penalty imposed was reduced from Rs. 1,00,000 to Rs. 40,000 as the appellant claimed ownership of only 6 out of 19 packages seized. The decision emphasized the burden of proof on the person from whom goods are seized in customs cases and the consequences of failing to establish the legality of the seized items. Case-Laws Customs Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336922