https://www.taxtmi.com/caselaws?id=53624 The Tribunal determined that the Revenue did not meet the burden of proof to establish that the confiscated goods were smuggled. Consequently, the confiscation of the goods and the Maruti Van was deemed unjustified. The Tribunal allowed the appeals, entitling the appellants to the return of the Mahazar value of the goods. en-us Tue, 07 Dec 2004 00:00:00 +0530 Wed, 22 May 2024 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53624 The Tribunal determined that the Revenue did not meet the burden of proof to establish that the confiscated goods were smuggled. Consequently, the confiscation of the goods and the Maruti Van was deemed unjustified. The Tribunal allowed the appeals, entitling the appellants to the return of the Mahazar value of the goods. Case-Laws Customs Tue, 07 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53624