https://www.taxtmi.com/caselaws?id=752418 Revenue must prove that seized goods are of foreign origin and smuggled nature before confiscation or penalty can be sustained. Here, the goods were not conclusively shown to be foreign-origin; the laboratory view that they might be of Indonesian origin was insufficient to discharge the Revenue's burden. The appellants produced evidence of lawful procurement and GST payment, while no cogent corroborative material established clandestine import or illicit acquisition. On that basis, the confiscation case failed and the penalties imposed on the appellants were unsustainable. en-us Mon, 18 Mar 2024 00:00:00 +0530 Thu, 09 May 2024 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752418 Revenue must prove that seized goods are of foreign origin and smuggled nature before confiscation or penalty can be sustained. Here, the goods were not conclusively shown to be foreign-origin; the laboratory view that they might be of Indonesian origin was insufficient to discharge the Revenue's burden. The appellants produced evidence of lawful procurement and GST payment, while no cogent corroborative material established clandestine import or illicit acquisition. On that basis, the confiscation case failed and the penalties imposed on the appellants were unsustainable. Case-Laws Customs Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752418