https://www.taxtmi.com/caselaws?id=303063 The Tribunal remanded the case involving the seizure and confiscation of imported cigarettes valued at Rs.29,59,200/- due to the failure to consider a 1984 notification specifying cigarettes as notified goods. The burden of proof regarding licit acquisition of cigarettes was placed on the appellants, and the case was sent back to the original authority for fact-finding and fresh adjudication, emphasizing the importance of proper application of relevant notifications in customs matters for a fair adjudication process. en-us Mon, 20 Sep 2021 00:00:00 +0530 Fri, 01 Jul 2022 20:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303063 The Tribunal remanded the case involving the seizure and confiscation of imported cigarettes valued at Rs.29,59,200/- due to the failure to consider a 1984 notification specifying cigarettes as notified goods. The burden of proof regarding licit acquisition of cigarettes was placed on the appellants, and the case was sent back to the original authority for fact-finding and fresh adjudication, emphasizing the importance of proper application of relevant notifications in customs matters for a fair adjudication process. Case-Laws Customs Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303063