https://www.taxtmi.com/caselaws?id=438754 Where goods seized as smuggled require the revenue authority to have a reasonable belief as to foreign origin, the burden to prove they are not smuggled lies on the person from whose possession they were seized or on an owner-claimant; on the facts no material or expert evidence supported foreign origin and that legal standard was unmet, with the tribunals conclusion upheld. Separately, scientific tests showed fitness for consumption at seizure but later deterioration while goods remained seized, and that change in quality does not revive confiscation jurisdiction over released goods; the appeal was dismissed. en-us Fri, 02 Jun 2023 00:00:00 +0530 Thu, 29 Jan 2026 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438754 Where goods seized as smuggled require the revenue authority to have a reasonable belief as to foreign origin, the burden to prove they are not smuggled lies on the person from whose possession they were seized or on an owner-claimant; on the facts no material or expert evidence supported foreign origin and that legal standard was unmet, with the tribunals conclusion upheld. Separately, scientific tests showed fitness for consumption at seizure but later deterioration while goods remained seized, and that change in quality does not revive confiscation jurisdiction over released goods; the appeal was dismissed. Case-Laws Customs Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438754