https://www.taxtmi.com/caselaws?id=53319 The Tribunal upheld the Commissioner of Customs' decision setting aside the confiscation of stainless steel sheets due to the Revenue's failure to prove the illicit importation of the goods. The lack of concrete evidence connecting the seized goods to imported goods cleared at Chennai and the absence of explicit confirmation of foreign origin led to the rejection of the Revenue's appeal. The burden of proof to establish illicit importation rested with the department, which was not met in this case. The decision emphasizes the necessity of substantial evidence in customs-related cases. en-us Fri, 05 Mar 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53319 The Tribunal upheld the Commissioner of Customs' decision setting aside the confiscation of stainless steel sheets due to the Revenue's failure to prove the illicit importation of the goods. The lack of concrete evidence connecting the seized goods to imported goods cleared at Chennai and the absence of explicit confirmation of foreign origin led to the rejection of the Revenue's appeal. The burden of proof to establish illicit importation rested with the department, which was not met in this case. The decision emphasizes the necessity of substantial evidence in customs-related cases. Case-Laws Customs Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53319