https://www.taxtmi.com/highlights?id=72395 Confiscation of goods imported - misuse of its IEC - The assessee has not proved beyond reasonable doubt that the goods in question imported under the air way bills/bills-of-entry in dispute were in fact filed by him and hence the only natural corollary available to the Revenue is the confiscation of the same - the Revenue need not prove the owner of the goods; when a claimant does not prove that the goods in question belongs to him, it is not for the Revenue to thereafter establish a certain actual owner of the goods - AT en-us Fri, 06 Oct 2023 15:50:01 +0530 Fri, 06 Oct 2023 15:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72395 Confiscation of goods imported - misuse of its IEC - The assessee has not proved beyond reasonable doubt that the goods in question imported under the air way bills/bills-of-entry in dispute were in fact filed by him and hence the only natural corollary available to the Revenue is the confiscation of the same - the Revenue need not prove the owner of the goods; when a claimant does not prove that the goods in question belongs to him, it is not for the Revenue to thereafter establish a certain actual owner of the goods - AT Highlights Customs Fri, 06 Oct 2023 15:50:01 +0530 https://www.taxtmi.com/highlights?id=72395