https://www.taxtmi.com/caselaws?id=34167 The court upheld the Tribunal's decision in a customs case involving the seizure of ball bearings, finding that the goods were duty paid unless proven otherwise. The Tribunal's ruling to set aside the confiscation and penalties was affirmed, as there was no evidence of illegal import or prohibited items. The court emphasized the distinction between prohibited and restricted goods under the EXIM Policy, ultimately dismissing the appeal due to the absence of substantial legal issues warranting intervention. en-us Wed, 06 Aug 2008 00:00:00 +0530 Tue, 21 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34167 The court upheld the Tribunal's decision in a customs case involving the seizure of ball bearings, finding that the goods were duty paid unless proven otherwise. The Tribunal's ruling to set aside the confiscation and penalties was affirmed, as there was no evidence of illegal import or prohibited items. The court emphasized the distinction between prohibited and restricted goods under the EXIM Policy, ultimately dismissing the appeal due to the absence of substantial legal issues warranting intervention. Case-Laws Customs Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34167