https://www.taxtmi.com/caselaws?id=50879 The tribunal found in favor of the appellants in a case involving the confiscation of Cordless Phones, Calculators, and a Cordless Phone Battery under the Customs Act. The Revenue failed to prove the smuggled nature of the goods, despite the appellant providing evidence of legal importation, including a baggage receipt showing duty payment. The tribunal criticized the Revenue for not verifying the receipt and emphasized that the burden of proving smuggling rested on the Revenue, especially when goods were freely available in the market. As a result, the tribunal set aside the confiscation orders and granted relief to the appellants. en-us Thu, 01 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 11:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50879 The tribunal found in favor of the appellants in a case involving the confiscation of Cordless Phones, Calculators, and a Cordless Phone Battery under the Customs Act. The Revenue failed to prove the smuggled nature of the goods, despite the appellant providing evidence of legal importation, including a baggage receipt showing duty payment. The tribunal criticized the Revenue for not verifying the receipt and emphasized that the burden of proving smuggling rested on the Revenue, especially when goods were freely available in the market. As a result, the tribunal set aside the confiscation orders and granted relief to the appellants. Case-Laws Customs Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50879