https://www.taxtmi.com/caselaws?id=371622 The Tribunal set aside the Customs Department's confiscation of readymade garments marked as "Made in Bangladesh" and "Jack & Jones" at Patna Railway Station, emphasizing the Revenue's failure to sufficiently prove the goods as smuggled. Relying on precedents like B. Laxmichand and others, the Tribunal found that the goods' origin was not adequately established, as readymade garments were not listed under the Customs Act. Consequently, the Tribunal allowed the appeals against the confiscation, stressing the Revenue's burden to prove smuggling allegations with concrete evidence. en-us Fri, 30 Nov 2018 00:00:00 +0530 Fri, 07 Dec 2018 06:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371622 The Tribunal set aside the Customs Department's confiscation of readymade garments marked as "Made in Bangladesh" and "Jack & Jones" at Patna Railway Station, emphasizing the Revenue's failure to sufficiently prove the goods as smuggled. Relying on precedents like B. Laxmichand and others, the Tribunal found that the goods' origin was not adequately established, as readymade garments were not listed under the Customs Act. Consequently, the Tribunal allowed the appeals against the confiscation, stressing the Revenue's burden to prove smuggling allegations with concrete evidence. Case-Laws Customs Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371622