https://www.taxtmi.com/caselaws?id=774351 CESTAT Kolkata set aside confiscation order involving 352 rolls of coated textile fabric from Taiwan/China found in appellant's warehouse. The tribunal held that since goods were neither notified under Section 123 nor seized at port/airport/international border, burden of proof lay on Revenue to establish smuggling. Revenue failed to discharge this burden. Consequently, no proceedings could be sustained against appellant, and redemption fine and penalty were deemed unsustainable. Appeal allowed. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774351 CESTAT Kolkata set aside confiscation order involving 352 rolls of coated textile fabric from Taiwan/China found in appellant's warehouse. The tribunal held that since goods were neither notified under Section 123 nor seized at port/airport/international border, burden of proof lay on Revenue to establish smuggling. Revenue failed to discharge this burden. Consequently, no proceedings could be sustained against appellant, and redemption fine and penalty were deemed unsustainable. Appeal allowed. Case-Laws Customs Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774351