https://www.taxtmi.com/caselaws?id=54964 The Tribunal allowed three appeals concerning the confiscation of foreign origin goods and penalties imposed by the Commissioner. The appellants claimed ownership of goods intercepted by customs officers, supported by legal import documentation. Minor discrepancies were cited, but the Tribunal found the revenue failed to prove smuggling, emphasizing their burden for non-notified goods. The lack of evidence and minor discrepancies were deemed insufficient to establish smuggling, leading to the allowance of all appeals. The decision on confiscation also nullified imposed penalties, highlighting the revenue's responsibility to prove illegal entry for non-notified goods. en-us Fri, 15 Jul 2005 00:00:00 +0530 Sat, 23 Oct 2010 09:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54964 The Tribunal allowed three appeals concerning the confiscation of foreign origin goods and penalties imposed by the Commissioner. The appellants claimed ownership of goods intercepted by customs officers, supported by legal import documentation. Minor discrepancies were cited, but the Tribunal found the revenue failed to prove smuggling, emphasizing their burden for non-notified goods. The lack of evidence and minor discrepancies were deemed insufficient to establish smuggling, leading to the allowance of all appeals. The decision on confiscation also nullified imposed penalties, highlighting the revenue's responsibility to prove illegal entry for non-notified goods. Case-Laws Customs Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54964