https://www.taxtmi.com/caselaws?id=42716 The Court set aside all orders against the petitioner in a Customs Act case involving confiscation of goods and penalties. It found errors in burden of proof allocation, criticized the Department's lack of evidence, and noted discrepancies in judgments. The petitioner's explanations for the zoom lenses and gilletin filters were accepted, with the Court emphasizing the Department's failure to discharge its burden. Ultimately, the Court quashed proceedings, ordered refunds, and did not award costs in the petition. en-us Mon, 23 Jun 1986 00:00:00 +0530 Sat, 12 Jun 2010 18:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42716 The Court set aside all orders against the petitioner in a Customs Act case involving confiscation of goods and penalties. It found errors in burden of proof allocation, criticized the Department's lack of evidence, and noted discrepancies in judgments. The petitioner's explanations for the zoom lenses and gilletin filters were accepted, with the Court emphasizing the Department's failure to discharge its burden. Ultimately, the Court quashed proceedings, ordered refunds, and did not award costs in the petition. Case-Laws Customs Mon, 23 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42716