https://www.taxtmi.com/caselaws?id=50973 The Tribunal set aside the orders of confiscation and penalties in a case involving the confiscation of silk yarn and imposition of penalties. The appellants successfully argued that the Revenue failed to prove the smuggled character of the goods, emphasizing the burden of proof on the Revenue for non-notified items. The Tribunal highlighted the insufficiency of merely foreign origin of goods to establish smuggling and stressed the necessity of positive evidence from the Revenue to justify confiscation and penalties, ultimately ruling in favor of the appellants. en-us Wed, 18 Jul 2001 00:00:00 +0530 Mon, 20 Sep 2010 18:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50973 The Tribunal set aside the orders of confiscation and penalties in a case involving the confiscation of silk yarn and imposition of penalties. The appellants successfully argued that the Revenue failed to prove the smuggled character of the goods, emphasizing the burden of proof on the Revenue for non-notified items. The Tribunal highlighted the insufficiency of merely foreign origin of goods to establish smuggling and stressed the necessity of positive evidence from the Revenue to justify confiscation and penalties, ultimately ruling in favor of the appellants. Case-Laws Customs Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50973