https://www.taxtmi.com/caselaws?id=195875 The Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision regarding the burden of proof in proving smuggled goods. Emphasizing that the initial burden lies with the Revenue, the Court dismissed the appeal of the Customs Authorities, stating that suspicion alone is insufficient to establish goods as smuggled. Since the goods in question were not specified under relevant provisions, the Department failed to demonstrate their illicit nature. The Court affirmed that without concrete evidence, suspicion cannot suffice as proof, leading to the dismissal of the appeal. en-us Mon, 14 Feb 2005 00:00:00 +0530 Mon, 13 Nov 2017 18:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195875 The Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision regarding the burden of proof in proving smuggled goods. Emphasizing that the initial burden lies with the Revenue, the Court dismissed the appeal of the Customs Authorities, stating that suspicion alone is insufficient to establish goods as smuggled. Since the goods in question were not specified under relevant provisions, the Department failed to demonstrate their illicit nature. The Court affirmed that without concrete evidence, suspicion cannot suffice as proof, leading to the dismissal of the appeal. Case-Laws Customs Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195875