https://www.taxtmi.com/caselaws?id=54087 The appeal centered on the seizure of foreign-origin Raw Silk without a valid import permit. The Revenue failed to prove the goods as smuggled or foreign, with witness competency and absence of foreign markings playing crucial roles. Citing precedents, the Tribunal ruled in favor of the appellants, ordering reimbursement of the goods' value and released deposits. The decision set aside the confiscation order, emphasizing the Revenue's burden of proof in establishing the foreign nature of seized goods. en-us Thu, 03 Mar 2005 00:00:00 +0530 Mon, 18 Oct 2010 09:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54087 The appeal centered on the seizure of foreign-origin Raw Silk without a valid import permit. The Revenue failed to prove the goods as smuggled or foreign, with witness competency and absence of foreign markings playing crucial roles. Citing precedents, the Tribunal ruled in favor of the appellants, ordering reimbursement of the goods' value and released deposits. The decision set aside the confiscation order, emphasizing the Revenue's burden of proof in establishing the foreign nature of seized goods. Case-Laws Customs Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54087