2002 (10) TMI 168 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata set aside the order confiscating sewing machine needles of foreign origin valued at Rs. 86,800, as the burden to prove smuggling lies on the Revenue, not the appellant. The Tribunal found no justification for confiscation or penalty imposition, allowing the appeal with consequential relief to the appellant.