https://www.taxtmi.com/caselaws?id=196179 The Court allowed the appeal, setting aside the Single Judge's order and dismissing the respondent's petition. The appellants were directed to release the seized goods upon the respondent furnishing a bank guarantee. The Court emphasized the limited scope of judicial review, focusing on whether there was sufficient material for the seizure and highlighted the error in shifting the burden of proof onto the customs authorities. en-us Wed, 20 Jul 2011 00:00:00 +0530 Tue, 21 Nov 2017 10:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196179 The Court allowed the appeal, setting aside the Single Judge's order and dismissing the respondent's petition. The appellants were directed to release the seized goods upon the respondent furnishing a bank guarantee. The Court emphasized the limited scope of judicial review, focusing on whether there was sufficient material for the seizure and highlighted the error in shifting the burden of proof onto the customs authorities. Case-Laws Customs Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196179