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Issues:
1. Whether the Ball Bearings purchased from the open market were smuggled/illegally imported. Analysis: Issue 1: Whether the Ball Bearings purchased were smuggled/illegally imported The appellant, a dealer in Ball Bearings, argued that the onus to prove the goods were smuggled rested on the Department, citing relevant case law. The appellant contended that the absence of evidence of illegal importation should prevent confiscation. The Department argued that the commercial quantity and lack of documentation shifted the burden of proof to the appellant. They relied on precedent to support this position. The appellant distinguished cases cited by the Department, emphasizing the need for clear evidence of smuggling. The Tribunal noted the Department's failure to prove illicit importation, citing previous decisions and emphasizing the burden on the Department to provide sufficient evidence. The Tribunal highlighted that suspicion alone cannot justify confiscation and ruled in favor of the appellant, setting aside the Commissioner's order. This detailed analysis covers the key arguments presented by both parties, the legal principles involved, and the Tribunal's reasoning leading to the final decision in favor of the appellant.
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