CESTAT Mumbai overturned duty enhancement, confiscation, and penalties due to insufficient evidence on Iranian cargo origin.
CESTAT Mumbai quashed orders imposing additional freight charges, confiscation, and penalties arising from alleged Iranian origin of cargo. The tribunal found the customs department failed to present credible evidence supporting the claim.
The burden of proof in customs proceedings rests with the department when alleging prohibited origin or violation of trade restrictions. Mere suspicion or unsubstantiated assertions do not justify punitive action.
This decision affirms evidentiary standards in customs enforcement. Legal practitioners should challenge orders based on conjecture and insist on documentary or forensic proof before accepting liability.