https://www.taxtmi.com/caselaws?id=52591 The Tribunal set aside an Order confiscating foreign-origin fabrics and imposing penalties on individuals due to lack of evidence proving smuggling. The burden of proof was on the Revenue, who failed to provide sufficient evidence, leading to the decision to overturn the Order and grant relief to the appellants. The Tribunal emphasized that in cases involving non-notified goods, the burden lies with the Revenue and must be discharged with positive evidence. en-us Mon, 15 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52591 The Tribunal set aside an Order confiscating foreign-origin fabrics and imposing penalties on individuals due to lack of evidence proving smuggling. The burden of proof was on the Revenue, who failed to provide sufficient evidence, leading to the decision to overturn the Order and grant relief to the appellants. The Tribunal emphasized that in cases involving non-notified goods, the burden lies with the Revenue and must be discharged with positive evidence. Case-Laws Customs Mon, 15 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52591